Miklos A. Vasarhelyi

Rutgers Business School

Professor

180 University Avenue

Ackerson Hall, Room 315

Newark, NJ 07102

United States

  • Rutgers Business School

    • Email
    • Tel: 973-353-5002
    • Fax: 973-353-1283
SCHOLARLY PAPERS

19

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5,635

SSRN CITATIONS
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Top 28,795

in Total Papers Citations

3

CROSSREF CITATIONS

21

Scholarly Papers (19)

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1.

Remote Audit: A Research Framework

Downloads 962 ( 23,875)
Citation 1

Remote Audit: A Research Framework

Number of pages: 25 Posted: 31 Aug 2010 Last Revised: 13 Sep 2010
Ryan Teeter, Michael Alles and Miklos A. Vasarhelyi
Rutgers, The State University of New Jersey, Rutgers Business School and Rutgers Business School
Downloads 806 (30,223)
Citation 1

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Audit Innovation, Remote Audit, Continuous Auditing, Internal Auditing, Communication, Evidence, Virtual Teams

Remote Audit: A Research Framework

Number of pages: 25 Posted: 29 Aug 2014
Ryan Teeter, Michael Alles and Miklos A. Vasarhelyi
Rutgers, The State University of New Jersey, Rutgers Business School and Rutgers Business School
Downloads 156 (196,551)
Citation 2

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audit innovation, remote audit, continuous auditing, internal auditing, communication, evidence, virtual teams

2.

Assessing the 07/31/2000 Xbrl Taxonomy for Digital Financial Reports of Commercial and Industrial Firms

Number of pages: 51 Posted: 27 Jul 2001
Matthew Bovee, Michael Ettredge, Rajendra P. Srivastava and Miklos A. Vasarhelyi
University of Kansas - School of Business, University of Kansas - Accounting and Information Systems Area, University of Kansas - Accounting and Information Systems Area and Rutgers Business School
Downloads 910 (25,871)
Citation 5

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XBRL; Taxonomy; Financial reporting; Information quality; Web; Internet

3.

Process Mining of Event Logs in Auditing: Opportunities and Challenges

Downloads 774 ( 32,428)
Citation 4

Process Mining of Event Logs in Auditing: Opportunities and Challenges

Number of pages: 32 Posted: 27 Mar 2010
Mieke Julie Jans, Michael Alles and Miklos A. Vasarhelyi
Hasselt University, Rutgers Business School and Rutgers Business School
Downloads 496 (57,676)
Citation 9

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Event Logs, Process Mining, Auditing, Continuous Auditing

Process Mining of Event Logs in Auditing: Opportunities and Challenges

Number of pages: 32 Posted: 29 Aug 2014
Mieke Julie Jans, Michael Alles and Miklos A. Vasarhelyi
Hasselt University, Rutgers Business School and Rutgers Business School
Downloads 278 (113,131)
Citation 9

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Event logs, process mining, auditing, continuous auditing

4.

Process Mining: A New Research Methodology for AIS

CAAA Annual Conference 2011
Number of pages: 16 Posted: 24 Jan 2011
Michael Alles, Mieke Julie Jans and Miklos A. Vasarhelyi
Rutgers Business School, Hasselt University and Rutgers Business School
Downloads 518 (55,189)
Citation 5

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Event logs, process mining, AIS research methods

5.

An Empirical Study of Net Assets Disclosure: Inflation Accounting Revisited

International Journal of Business, Vol. 10, No. 4, 2005
Number of pages: 20 Posted: 02 Nov 2005
David C. Yang, Miklos A. Vasarhelyi, Caixing Liu and Kim Shima
University of Hawaii at Manoa - School of Accountancy, Rutgers Business School, California State University, Sacramento - College of Business Administration and University of Hawaii at Manoa - Shidler College of Business
Downloads 486 (59,821)

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Owner's equity, Net assets, FAS 33, Constant dollar method, Current cost method

6.

Machine Learning Improves Accounting Estimates

Number of pages: 53 Posted: 12 Oct 2018 Last Revised: 16 Feb 2020
Kexing Ding, Baruch Lev, Xuan Peng, Ting Sun and Miklos A. Vasarhelyi
Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick, New York University - Stern School of Business, Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick, The College of New Jersey and Rutgers Business School
Downloads 394 (77,241)
Citation 1

Abstract:

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machine learning, accounting estimates

7.

Application of Anomaly Detection Techniques to Identify Fraudulent Refunds

Number of pages: 19 Posted: 16 Aug 2011
Hussein Issa and Miklos A. Vasarhelyi
Rutgers, The State University of New Jersey - Accounting & Information Systems and Rutgers Business School
Downloads 290 (108,703)
Citation 2

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8.

The Future of Audit: A Modified Delphi Approach

CAAA Annual Conference 2011
Number of pages: 31 Posted: 16 Jan 2011
Miklos A. Vasarhelyi, Danielle Lombardi and Rebecca Bloch
Rutgers Business School, Rutgers University and Fairfield University - Charles F. Dolan School of Business
Downloads 276 (114,605)

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Audit, Delphi Method, Information Systems, Expert Panel

9.

A Framework of Applying Process Mining for Fraud Scheme Detection

Number of pages: 26 Posted: 30 Jun 2017
Tiffany Chiu, Yunsen Wang and Miklos A. Vasarhelyi
Rutgers, The State University of New Jersey - Accounting & Information Systems, Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick and Rutgers Business School
Downloads 275 (115,034)
Citation 1

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Process Mining; Financial Statement Fraud Detection; Fraud Schemes; Event Logs

10.

Automating the Process of Taxonomy Creation and Comparison of Taxonomy Structures

Number of pages: 18 Posted: 05 Dec 2010
Vasundhara Chakraborty and Miklos A. Vasarhelyi
Rutgers University and Rutgers Business School
Downloads 185 (169,207)
Citation 3

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Taxonomy, Pension disclosure, XBRL

11.

Duplicate Records Detection Techniques: Issues and Illustration

Number of pages: 18 Posted: 16 Aug 2011
Hussein Issa and Miklos A. Vasarhelyi
Rutgers, The State University of New Jersey - Accounting & Information Systems and Rutgers Business School
Downloads 152 (200,604)
Citation 1

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12.

The Future of Audit: A Modified Delphi Approach

Canadian Academic Accounting Association, CAAA Annual Conference 2011
Number of pages: 31 Posted: 30 Aug 2014
Miklos A. Vasarhelyi, Danielle Lombardi and Rebecca Bloch
Rutgers Business School, Rutgers University and Fairfield University - Charles F. Dolan School of Business
Downloads 119 (243,220)

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Audit; Delphi method; Information Systems; Expert panel

13.

An Analysis of the Research Contributions of Accounting, Organizations and Society, 1976-1984

Accounting, Organizations and Society, Vol. 12, No. 2, 1987
Number of pages: 12 Posted: 29 Apr 2008
Lawrence D. Brown, John C. Gardner and Miklos A. Vasarhelyi
Temple University - Department of Accounting, University of New Orleans - Department of Accounting and Rutgers Business School
Downloads 119 (243,220)

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14.

Formalization of Accounting Standards: A Necessary Technological Evolution

Number of pages: 23 Posted: 13 Oct 2011
John Peter Krahel and Miklos A. Vasarhelyi
affiliation not provided to SSRN and Rutgers Business School
Downloads 107 (262,331)

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formalization, accounting standards, pseudocode, ambiguity, standard setting, GAAP

15.

Attributes of Articles Impacting Contemporary Accounting Literature

Contemporary Accounting Research, Vol. 5, No. 2, 1989
Number of pages: 24 Posted: 28 Apr 2008
Lawrence D. Brown, John C. Gardner and Miklos A. Vasarhelyi
Temple University - Department of Accounting, University of New Orleans - Department of Accounting and Rutgers Business School
Downloads 68 (346,688)

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16.

If You Cannot Measure It, You Cannot Manage It: Assessing the Quality of Cybersecurity Risk Disclosure through Textual Imagification

Posted: 02 Nov 2019
Arion Cheong, Soohyun Cho, Won Gyun No and Miklos A. Vasarhelyi
Rutgers Business School, Rutgers, The State University of New Jersey, Rutgers, The State University of New Jersey - Accounting & Information Systems and Rutgers Business School

Abstract:

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Cybersecurity risks, Text analytics, Machine learning, Measurement mechanism

17.

The Next Frontier in Data Analytics - Why CPAs and Organizations Need to Learn to Use Advanced Technology to Predict and Achieve Outcomes

Journal of Accountancy, August 2016
Posted: 06 Mar 2019
Norbert Tschakert, Julia Kokina, Stephen Kozlowski and Miklos A. Vasarhelyi
Salem State University, The University of Texas at El Paso, Eastern Illinois University and Rutgers Business School

Abstract:

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data analytics

18.

How Business Schools Can Integrate Data Analytics Into the Accounting Curriculum

The CPA Journal, September 2017
Posted: 06 Mar 2019
Norbert Tschakert, Julia Kokina, Stephen Kozlowski and Miklos A. Vasarhelyi
Salem State University, The University of Texas at El Paso, Eastern Illinois University and Rutgers Business School

Abstract:

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data analytics

19.

Peer Based Approach for Analytical Procedures

Auditing: A Journal of Practice & Theory, Vol. 25, pp. 53-84, November 2006
Posted: 28 Dec 2006
Rani Hoitash, Alex Kogan and Miklos A. Vasarhelyi
Bentley University - Department of Accountancy, Rutgers University and Rutgers Business School

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analytical procedures, data management, information sharing