[Alaküla, M. L. and Matulevičius, R. (2015, November) An experience report of improving business process compliance using security risk-oriented patterns. In: IFIP Working Conference on The Practice of Enterprise Modeling, 271-285. Springer, Cham.]Search in Google Scholar
[Alles, M. G., Brennan, G., Kogan, A. and Vasarhelyi, M. A. (2006a) Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens. International Journal of Accounting Information Systems, 7(2), 137-161.]Search in Google Scholar
[Alles, M. G., Tostes, F., Vasarhelyi, M. A. and Riccio, E. L. (2006b) Continuous auditing: the USA experience and considerations for its implementation in Brazil. JISTEM - Journal of Information Systems and Technology Management, 3 (2), 211-224.]Search in Google Scholar
[Alles, M. G., Kogan, A. and Vasarhelyi, M. A. (2008) Putting continuous auditing theory into practice: Lessons from two pilot implementations. Journal of Information Systems, 22(2), 195-214.]Search in Google Scholar
[Antunes, M. T. P., Imoniana, J. O., Formigoni, H. and Alves, A. S. (2010) Preparedness of ERP systems to create intangible managerial accounting information: evidence from Brazil. International Journal of Economics and Accounting, 1 (4), 375-390.]Search in Google Scholar
[Bagheri, A. and Hjorth, P. (2005) Monitoring for sustainable development: Systemic framework. Int. J. of Sustainable Development, 8(4), 280-301.]Search in Google Scholar
[Baker, W. E., Grinstein, A. and Harmancioglu, N. (2016) Whose innovation performance benefits more from external networks: entrepreneurial or conservative firms? Journal of Product Innovation Management, 33(1), 104-120.]Search in Google Scholar
[Batra, S., Sharma, S., Dixit, M. R., Vohra, N. and Gupta, V. K. (2015) Performance implications of industry appropriability for manufacturing SMEs. Journal of Manufacturing Technology Management, 26(5), 660-677.]Search in Google Scholar
[Best, P. J., Rikhardsson, P. and Toleman, M. (2009) Continuous fraud detection in enterprise systems through audit trail analysis. Journal of Digital Forensics, Security and Law, 4(1), 1-6.]Search in Google Scholar
[Bierstaker, J., Janvrin, D. and Lowe, D. J. (2014) What factors influence auditors’ use of computer-assisted audit techniques? Advances in Accounting, 30(1), 67-74.]Search in Google Scholar
[Blessing, L. T. M. (1994) A process-based approach to computer-support engineering design. Dissertation, University of Twente, ISBN 0.9523504.0.8, Enschede. 369 pp.]Search in Google Scholar
[Brennan, G. and Teeter, R. (2010) Aiding the Audit: Using the IT Audit as a Springboard for Continuous Controls Monitoring. Available at SSRN: https://ssrn.com/abstract=1668743 or http://dx.doi.org/10.2139/ssrn.1668743]Search in Google Scholar
[Brown, C. E., Wong, J. A. and Baldwin, A. A. (2007) A review and analysis of the existing research streams in continuous auditing. Journal of Emerging Technologies in Accounting, 4(1), 1-28.]Search in Google Scholar
[Bumgarner, N. and Vasarhelyi, M. (2015) Auditing—A New View. Audit analytics3(1), 2015.]Search in Google Scholar
[Cahen, F. R., Lahiri, S. and Borini, F. M. (2016) Managerial perceptions of barriers to internationalization: An examination of Brazil’s new technology-based firms. Journal of Business Research, 69(6), 1973-1979.]Search in Google Scholar
[Clausing, D. and Holmes, M. (2010) Technology readiness. Research-Technology Management, 53(4), 52-59.]Search in Google Scholar
[COSO - Committee of Sponsoring Organizations of the Treadway Commission (2013). Internal Control-Integrated Framework.]Search in Google Scholar
[Coyte, R., Ricceri, F. and Guthrie, J. (2012) The management of knowledge resources in SMEs: an Australian case study. Journal of Knowledge Management, 16(5), 789-807.]Search in Google Scholar
[Daniels, B. W., Ellis, Y. and Gupta, R. D. (2013) Accounting educators and practitioners’ perspectives on fraud and forensic topics in the accounting curriculum. Journal of Legal, Ethical and Regulatory Issues, 16(2), 93.]Search in Google Scholar
[Davidson, B. I., Desai, N. K. and Gerard, G. J. (2013) The effect of continuous auditing on the relationship between internal audit sourcing and the external auditor’s reliance on the internal audit function. Journal of Information Systems, 27(1), 41-59.]Search in Google Scholar
[Debreceny, R., Gray, G. L., Jun-Jin Ng, J., Lee, K. S.-P. and Yau, W.-F. (2005) Embedded audit modules in enterprise resource planning systems: Implementation and functionality. Journal of Information Systems, 19(2), 7–27.]Search in Google Scholar
[Deep, A., Guttridge, P., Dani, S. and Burns, N. (2008) Investigating factors affecting ERP selection in made-to-order SME sector. Journal of Manufacturing Technology Management, 19(4), 430-446. https://doi.org/ 10.1108/17410380810869905]Search in Google Scholar
[Denning, D. E. (1987) An Intrusion-Detection Model. IEEE Transactions on Software Engineering, 13(2), 222-232.]Search in Google Scholar
[DeZoort, F. T. and Harrison, P. D. (2018) Understanding auditors’ sense of responsibility for detecting fraud within organizations. Journal of Business Ethics, 149(4), 857-874.]Search in Google Scholar
[Eulerich, M. and Kalinichenko, A. (2018) The current state and future directions of continuous auditing research: An analysis of the existing literature. Journal of Information Systems, 32(3), 31-51.]Search in Google Scholar
[Ferraiolo, D. F., Barkley, J. F. and Kuhn, D. R. (1999) A role-based access control model and reference implementation within a corporate intranet. ACM Transactions on Information and System Security, 2(1), 34-64.]Search in Google Scholar
[Gershberg, T. (2016) Log4Audit: the application of logging in auditing and management. Doctoral dissertation, Rutgers University-Graduate School-Newark. Available at https://rucore.libraries.rutgers.edu/rutgers-lib/51554/PDF/1/play/]Search in Google Scholar
[Gómez-López, M. T., Gasca, R. M. and Pérez-Álvarez, J. M. (2015). Compliance validation and diagnosis of business data constraints in business processes at runtime. Information Systems, 48, 26-43.]Search in Google Scholar
[Gonzalez, G. C., Sharma, P. N. and Galletta, D. (2012) Factors influencing the planned adoption of continuous monitoring technology. Journal of Information Systems, 26(2), 53-69.]Search in Google Scholar
[Groomer, S. M. and Murthy, U. S. (1989) Continuous auditing of database applications: An embedded audit module approach. Journal of Information Systems, 3(2), 53-67.]Search in Google Scholar
[Guimarães, A. B. S., Carvalho, K. C. M. and Paixão, L. A. R. (2018) Micro, pequenas e médias empresas: conceitos e estatísticas. Revista Radar: tecnologia, produção e comércio exterior, 1(55), 21-26.]Search in Google Scholar
[Gupta, H., Aye, K. T., Balakrishnan, R., Rajagopal, S. and Nguwi, Y. Y. (2014) Formulating, implementing and evaluating ERP in small and medium scale industries. International Journal, 3(6).]Search in Google Scholar
[Gupta, J., Gregoriou, A. and Healy, J. (2015) Forecasting bankruptcy for SMEs using hazard function: To what extent does size matter? Review of Quantitative Finance and Accounting, 45(4), 845-869.]Search in Google Scholar
[Haddara, M. and Zach, O. (2012) ERP systems in SMEs: An extended literature review. International Journal of Information Science, 2(6), 106–116.]Search in Google Scholar
[Haynes, R. and Li, C. (2016) Continuous audit and enterprise resource planning systems: A case study of ERP rollouts in the Houston, TX oil and gas industries. Journal of Emerging Technologies in Accounting, 13(1), 171-179. https://doi.org/10.2308/jeta-51446]Search in Google Scholar
[Hevner, A. and Chatterjee, S. (2010) Design science research in information systems. In: Design Research in Information Systems. Springer, Boston, MA, 9-22.]Search in Google Scholar
[Illa, X. B., Franch, X. and Pastor, J. A. (2000) Formalising ERP selection criteria. In: Tenth International Workshop on Software Specification and Design. IWSSD-10 2000. IEEE, 115-122.]Search in Google Scholar
[Imoniana, J.O., Perera, L. C. J., Lima, F. G. and Antunes, M. T. P. (2011) The dialectic of Control Culture in SMEs: A Case study. International Journal of Business Strategy, 11(2), 39-48.]Search in Google Scholar
[Imoniana, J. O., Feitas, E. C. D. and Perera, L. C. J. (2016) Assessment of internal control systems to curb corporate fraud-evidence from Brazil. African Journal of Accounting, Auditing and Finance 5 (1), 1-24.]Search in Google Scholar
[Jans, M., Alles, M. G. and Vasarhelyi, M. A. (2014) A field study on the use of process mining of event logs as an analytical procedure in auditing. The Accounting Review, 89(5), 1751-1773.]Search in Google Scholar
[Jituri, S., Fleck, B. and Ahmad, R. (2018) A Methodology to Satisfy Key Performance Indicators for Successful ERP Implementation in Small and Medium Enterprises. International Journal of Innovation, Management and Technology, 9(2).]Search in Google Scholar
[Kim, Y. and Kogan, A. (2014) Development of an anomaly detection model for a bank’s transitory account system. Journal of Information Systems, 28(1), 145-165.]Search in Google Scholar
[Kobelsky, K. W. (2014) Conceptual Model for Segregation of Duties: Integrating Theory and Practice for Manual and IT-Supported Procedures. International Journal of Accounting Information Systems, 15(1), 304–322.]Search in Google Scholar
[Kogan, A., Alles, M. G., Vasarhelyi, M. A. and Wu, J. (2010) Analytical Procedures for Continuous Data Level Auditing: ContinuityEquations 1. Available at http://raw.rutgers.edu/docs/Innovations/Continuity%20 Equations.pdf]Search in Google Scholar
[Kogan, A., Alles, M. G., Vasarhelyi, M. A. and Wu, J. (2014) Design and evaluation of a continuous data level auditing system. Auditing: A Journal of Practice & Theory, 33(4), 221-245.]Search in Google Scholar
[Kuhn, J. R. and Sutton, S. G. (2006) Learning from WorldCom: Implications for fraud detection through continuous assurance. Journal of Emerging Technologies in Accounting, 3(1), 61-80.]Search in Google Scholar
[Kuhn, J. R. and Sutton, S. G. (2010) Continuous Auditing in ERP System Environments: The Current State and Future Directions. Journal of Information Systems, 24(1), 91–112.]Search in Google Scholar
[Lee, C. H., Kim, Y. H. and Rhee, P. K. (2001) Web personalization expert with combining collaborative filtering and association rule mining techniques. Expert Systems with Applications, 21(3), 131-137.]Search in Google Scholar
[Lenz, R. and Hahn, U. (2015) A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities. Managerial Auditing Journal, 30(1), 5-33.]Search in Google Scholar
[Li, S. H., Huang, S. M. and Lin, Y. C. G. (2007) Developing a continuous auditing assistance system based on information process models. Journal of Computer Information Systems, 48(1), 2-13.]Search in Google Scholar
[Li, H., Dai, J., Gershberg, T. and Vasarhelyi, M. A. (2018) Understanding usage and value of audit analytics for internal auditors: An organizational approach. International Journal of Accounting Information Systems, 28, 59-76.]Search in Google Scholar
[Lu, J. W. and Beamish, P. W. (2006) SME internationalization and performance: Growth vs. profitability. Journal of International Entrepreneurship, 4(1), 27–48.]Search in Google Scholar
[Ly, L. T., Maggi, F. M., Montali, M., Rinderle-Ma, S. and van Der Aalst, W. M. (2015) Compliance monitoring in business processes: Functionalities, application, and tool-support. Information Systems, 54, 209-234.]Search in Google Scholar
[Manolova, T. S., Manev, I. M. and Gyoshev, B. S. (2010) In good company: The role of personal and inter-firm networks for new-venture internationalization in a transition economy. Journal of World Business, 45(3), 257–265.]Search in Google Scholar
[Mokhitli, M. and Kyobe, M. (2019) Examining factors that impede internal auditors from leveraging information technology for continuous auditing. In: Proceedings of Conference on Information, Communications, Technology and Society (ICTAS), Durban, South Africa, 1-6.]Search in Google Scholar
[Muhrtala, T. O. and Ogundeji, M. (2013) Computerized accounting information systems and perceived security threats in developing economies: The Nigerian case. Universal Journal of Accounting and Finance, 1(1), 9-18.]Search in Google Scholar
[Mulig, L. and Prachyl, C. L. (2017) Identifying Red Flags in an Accounts Payable Environment: The Importance of Controls in the Detection of Fraudulent Activity. Journal of Forensic & Investigative Accounting, 9(3), 941-952.]Search in Google Scholar
[Munro, D. (2013) A Guide to SME Financing. Springer.]Search in Google Scholar
[OSI (2016) Open Source Initiative. Available at https://opensource.org/osd]Search in Google Scholar
[Poba-Nzaou, P. and Raymond, L. (2011) Managing ERP system risk in SMEs: A multiple case study. Journal of Information Technology, 26(3), 170-192.]Search in Google Scholar
[Powell, D., Riezebos, J. and Strandhagen, J. O. (2013) Lean production and ERP systems in small-and medium-sized enterprises: ERP support for pull production. International Journal of Production Research, 51(2), 395-409.]Search in Google Scholar
[Rikhardsson, P. and Dull, R. (2016) An exploratory study of the adoption, application and impacts of continuous auditing technologies in small businesses. International Journal of Accounting Information Systems, 20, 26-37.]Search in Google Scholar
[Rikhardsson, P., Singh, K. and Best, P. (2019) Exploring Continuous Auditing Solutions and Internal Auditing: A Research Note. Journal of Accounting and Management Information Systems, 18(4), 614-639. https://doi.org/10.24818/jamis.2019.04006]Search in Google Scholar
[Santos, L. M., Silva, G. M. and Neves, J. A. B. (2011) Risk of Survival of Commercial Micro and Small Enterprises. Revista de Contabilidade e Organizações, 5(11), 107-124.]Search in Google Scholar
[Schultz, M. (2013) Enriching process models for business process compliance checking in ERP environments. In: Proceedings of International Conference on Design Science Research in Information Systems. Springer, Berlin.]Search in Google Scholar
[Shin, I. H., Lee, M. G. and Park, W. (2013) Implementation of the continuous auditing system in the ERP-based environment. Managerial Auditing Journal, 28(7), 592–627.]Search in Google Scholar
[Shin, M. S., Jeon, H. S., Ju, Y. W., Lee, B. J. and Jeong, S. P. (2015) Constructing RBAC based security model in u-healthcare service platform. The Scientific World Journal, 2015.]Search in Google Scholar
[Singh, K. H. et al. (2011) Proactive fraud detection in enterprise systems. In: Proceedings of the 2nd International Conference on Business and Information: Steering Excellence of Business Knowledge. University of Kelaniya, Faculty of Commerce and Management Studies.]Search in Google Scholar
[Singh, K. H. et al. (2013). Automating vendor fraud detection in enterprise systems. The Journal of Digital Forensics, Security and Law, 8(2), 7-28.]Search in Google Scholar
[Singh, K. H., Best, P. J., Bojilov, M. and Blunt, C. (2014) Continuous Auditing and Continuous Monitoring in ERP Environments: Case Studies of Application Implementations. Journal of Information Systems, 28(1), 287–310.]Search in Google Scholar
[Valarini, E. and Pohlmann, M. (2019) Organizational crime and corruption in Brazil; a case study of the “Operation Carwash” court records. International Journal of Law, Crime and Justice, 59, 1-15.]Search in Google Scholar
[Van der Aalst, W., Van Hee, K., Van der Werf, J. M., Kumar, A. and Verdonk, M. (2011) Conceptual model for online auditing. Decision Support Systems, 50(3), 636-647.]Search in Google Scholar
[Vasarhelyi, M. A., Alles, M. A. and Kogan A. (2004) Principles of analytic monitoring for continuous assurance. Journal of Emerging Technologies in Accounting, 1(1), 1-21.]Search in Google Scholar
[Vasarhelyi, M. A., Alles, M. G., Kuenkaikaew, S. and Littley, J. (2012) The acceptance and adoption of continuous auditing by internal auditors: A micro analysis. International Journal of Accounting Information Systems, 13(3), 267-281.]Search in Google Scholar
[Vaz, P. V. C. and Espejo, M. M. S. B. (2015) From text to context: management accounting use in micro and small companies under the theoretical perspective of Bakhtin. Revista de Contabilidade e Organzações, 9(24), 31-41.]Search in Google Scholar
[Veasey, T. J. and Dodson, S. J. (2014) Anomaly detection in application performance monitoring data. International Journal of Machine Learning and Computing, 4(2), 120.]Search in Google Scholar
[Wang, J., Shan, Z., Gupta, M. and Rao, H. R. (2019) A Longitudinal Study of Unauthorized Access Attempts on Information Systems: The Role of Opportunity Contexts. MIS Quarterly, 43(2).]Search in Google Scholar
[Wolter, C., Miseldine, P. and Meinel, C. (2009) Verification of Business Process Entailment Constraints Using SPIN. In: F. Massacci, S. T. Redwine Jr. and N. Zannone (eds.) ESSoS 2009 - LNCS 5429, Springer, 1-15.]Search in Google Scholar
[Xia, H. Et al. (2014) Role Refinement in Access Control: Model and Analysis. INFORMS Journal on Computing, 26(4), 866-884.]Search in Google Scholar
[Zadeh, A. H., Akinyemi, B. A., Jeyaraj, A. and Zolbanin, H. M. (2018) Cloud ERP Systems for Small-and-Medium Enterprises: A Case Study in the Food Industry. Journal of Cases on Information Technology, 20(4), 53-70.]Search in Google Scholar
