TRANSFERRING CONTINUOUS AUDITING TO THE DIGITAL AGE – THE KNOWLEDGE BASE AFTER THREE DECADES OF RESEARCH

Financial auditing is faced with an intensified regulatory framework and an increasing volume of ac-counting-relevant data. In order to address these challenges, information technology (IT) and corre-sponding information systems (IS) are implemented to improve the effectiveness and efficiency of audit services. In this context, continuous auditing (CA) is defined as an approach to deliver audit assurance in terms of an audit subject in real-time or almost real-time. Although CA is discussed in literature for more than thirty years, fully implemented CA systems are still exceptional cases in practice. The aim of this paper is to structure the relevant CA literature and to discuss insights in order to derive major challenges of CA adoption. To do so, we followed a structured literature review approach including backward search and forward search according to Webster and Watson (2002). Consequently, we trans-form insights and trends of CA research into a conceptual model by describing a scenario of a cloud-based service provider. Our results have a number of implications for both researchers and practition-ers. Foremost, we suggest researchers and practitioners to direct their attention on the changes of tra-ditional paradigms and focus on the digitization of the economy

How Technology Has Changed the Field of Accounting

The thesis aims to discuss how technology has changed the field of accounting. The research focuses on information from journal articles and research reports to discover the changes that technological advancements have brought to the accounting industry and profession. The customer Satisfaction Model is one of the researcher\u27s theories in this thesis. The theoretical framework also consists of the Technology Acceptance Model as the other theory. The discussion emphasizes the technological advances in accounting and the shortcomings of technological advancements in accounting. Each type of business is affected differently by technology. Accounting, for example, must keep up with the rapid changes in technology, information, and software that are occurring right now. Due to technological advancements, accountants must keep their skills up-to-date to properly use new tools such as computers and accounting software such as Excel and QuickBooks. Today\u27s accounting industry relies on technology to provide more efficient services to its clients. The first abacus was designed for use in business to assist people in keeping track of their math. Many people attempted to build machines that could help accountants with math problems in the past, even though it was not known as technology. It was only a matter of time before the calculator appeared. As accounting technology advanced, the accountant\u27s job became more complex and time-consuming. It made no difference that the accountant was equipped with computers and calculators. The accountant was still required to record the company\u27s transactions manually. Paper records, numbers, and handwritten statements demonstrate how financial data was previously found, measured, and communicated

A comprehensive meta-analysis of cryptographic security mechanisms for cloud computing

The file attached to this record is the author's final peer reviewed version. The Publisher's final version can be found by following the DOI link.The concept of cloud computing offers measurable computational or information resources as a service over the Internet. The major motivation behind the cloud setup is economic benefits, because it assures the reduction in expenditure for operational and infrastructural purposes. To transform it into a reality there are some impediments and hurdles which are required to be tackled, most profound of which are security, privacy and reliability issues. As the user data is revealed to the cloud, it departs the protection-sphere of the data owner. However, this brings partly new security and privacy concerns. This work focuses on these issues related to various cloud services and deployment models by spotlighting their major challenges. While the classical cryptography is an ancient discipline, modern cryptography, which has been mostly developed in the last few decades, is the subject of study which needs to be implemented so as to ensure strong security and privacy mechanisms in today’s real-world scenarios. The technological solutions, short and long term research goals of the cloud security will be described and addressed using various classical cryptographic mechanisms as well as modern ones. This work explores the new directions in cloud computing security, while highlighting the correct selection of these fundamental technologies from cryptographic point of view

From security to assurance in the cloud: a survey

The cloud computing paradigm has become a mainstream solution for the deployment of business processes and applications. In the public cloud vision, infrastructure, platform, and software services are provisioned to tenants (i.e., customers and service providers) on a pay-as-you-go basis. Cloud tenants can use cloud resources at lower prices, and higher performance and flexibility, than traditional on-premises resources, without having to care about infrastructure management. Still, cloud tenants remain concerned with the cloud's level of service and the nonfunctional properties their applications can count on. In the last few years, the research community has been focusing on the nonfunctional aspects of the cloud paradigm, among which cloud security stands out. Several approaches to security have been described and summarized in general surveys on cloud security techniques. The survey in this article focuses on the interface between cloud security and cloud security assurance. First, we provide an overview of the state of the art on cloud security. Then, we introduce the notion of cloud security assurance and analyze its growing impact on cloud security approaches. Finally, we present some recommendations for the development of next-generation cloud security and assurance solutions