RUcore: Rutgers University Community Repository
Three essays on audit technology
Descriptive
TitleInfo
Title
Three essays on audit technology
SubTitle
audit 4.0, blockchain, and audit app
Name
(type = personal)
NamePart
(type = family)
Dai
NamePart
(type = given)
Jun
NamePart
(type = date)
1988-
DisplayForm
Jun Dai
Role
RoleTerm
(authority = RULIB)
author
Name
(type = personal)
NamePart
(type = family)
Vasarhelyi
NamePart
(type = given)
Miklos A
DisplayForm
Miklos A Vasarhelyi
Affiliation
Advisory Committee
Role
RoleTerm
(authority = RULIB)
chair
Name
(type = personal)
NamePart
(type = family)
Kogan
NamePart
(type = given)
Alexander
DisplayForm
Alexander Kogan
Affiliation
Advisory Committee
Role
RoleTerm
(authority = RULIB)
internal member
Name
(type = personal)
NamePart
(type = family)
Brown-Liburd
NamePart
(type = given)
Helen
DisplayForm
Helen Brown-Liburd
Affiliation
Advisory Committee
Role
RoleTerm
(authority = RULIB)
internal member
Name
(type = personal)
NamePart
(type = family)
Krahel
NamePart
(type = given)
John Peter
DisplayForm
John Peter Krahel
Affiliation
Advisory Committee
Role
RoleTerm
(authority = RULIB)
outside member
Name
(type = corporate)
NamePart
Rutgers University
Role
RoleTerm
(authority = RULIB)
degree grantor
Name
(type = corporate)
NamePart
Graduate School - Newark
Role
RoleTerm
(authority = RULIB)
school
TypeOfResource
Text
Genre
(authority = marcgt)
theses
OriginInfo
DateCreated
(qualifier = exact)
2017
DateOther
(qualifier = exact);
(type = degree)
2017-10
CopyrightDate
(encoding = w3cdtf);
(qualifier = exact)
2017
Place
PlaceTerm
(type = code)
xx
Language
LanguageTerm
(authority = ISO639-2b);
(type = code)
eng
Abstract
(type = abstract)
Technology has deeply influenced the evolution of the auditing profession. New technologies such as Industry 4.0, blockchain, and apps, are expected to dramatically change the both current business model and society at large. The audit profession may need to adjust its existing paradigm in order to adapt to such a rapidly changing environment. Moreover, new audit approaches relying on advanced technologies could be used to improve assurance quality. This dissertation consists of three essays that explore the potential impact of emerging technologies on audit domain. The study contributes to the auditing literature by introducing Audit 4.0, blockchain, and apps to audit research, analyzing their potential applications in audit procedures, and proposing new paradigms that leverage those technologies to improve audit quality. The first essay foresees the impact of the fourth industrial revolution on the auditing profession, imagineers the use of new technologies promoted by Industry 4.0 for audit purposes, and identifies challenges in the transformation towards the new generation of auditing: “Audit 4.0”. The second essay studies how blockchain technology could contribute to the accounting and auditing profession. Blockchain is the most disruptive information technology in recent years. Although the use of blockchain has been studied in many fields such as banking, financial markets, and government service, its application to accounting and assurance remains under-explored. This chapter discusses how blockchain could enable a real-time, reliable, and transparent accounting ecosystem, and how it could transform current auditing practices resulting in a more precise, timely, automatic assurance system. The third essay explores the use of apps to augment existing audit procedures. This essay first proposes a framework that provides guidance on app development and use. Based on this framework, this study designs a planning system that integrates apps into audit plans. Further, an intelligent app recommender system is designed to enable less experienced auditors to perform analytical audits. Finally, the planning system and the app recommender, together with other intelligent systems, are combined to create a new auditing paradigm: app-based auditing.
Subject
(authority = RUETD)
Topic
Management
RelatedItem
(type = host)
TitleInfo
Title
Rutgers University Electronic Theses and Dissertations
Identifier
(type = RULIB)
ETD
Identifier
ETD_7883
PhysicalDescription
Form
(authority = gmd)
electronic resource
InternetMediaType
application/pdf
InternetMediaType
text/xml
Extent
1 online resource (x, 162 p. : ill.)
Note
(type = degree)
Ph.D.
Note
(type = bibliography)
Includes bibliographical references
Subject
(authority = ETD-LCSH)
Topic
Auditing
Subject
(authority = ETD-LCSH)
Topic
Blockchains (Databases)
Note
(type = statement of responsibility)
by Jun Dai
RelatedItem
(type = host)
TitleInfo
Title
Graduate School - Newark Electronic Theses and Dissertations
Identifier
(type = local)
rucore10002600001
Location
PhysicalLocation
(authority = marcorg);
(displayLabel = Rutgers, The State University of New Jersey)
NjNbRU
Identifier
(type = doi)
doi:10.7282/T3RN3BZ9
Genre
(authority = ExL-Esploro)
ETD doctoral
Back to the top
Rights
RightsDeclaration
(ID = rulibRdec0006)
The author owns the copyright to this work.
RightsHolder
(type = personal)
Name
FamilyName
Dai
GivenName
Jun
Role
Copyright Holder
RightsEvent
Type
Permission or license
DateTime
(encoding = w3cdtf);
(qualifier = exact);
(point = start)
2017-08-24 15:10:07
AssociatedEntity
Name
Jun Dai
Role
Copyright holder
Affiliation
Rutgers University. Graduate School - Newark
AssociatedObject
Type
License
Name
Author Agreement License
Detail
I hereby grant to the Rutgers University Libraries and to my school the non-exclusive right to archive, reproduce and distribute my thesis or dissertation, in whole or in part, and/or my abstract, in whole or in part, in and from an electronic format, subject to the release date subsequently stipulated in this submittal form and approved by my school. I represent and stipulate that the thesis or dissertation and its abstract are my original work, that they do not infringe or violate any rights of others, and that I make these grants as the sole owner of the rights to my thesis or dissertation and its abstract. I represent that I have obtained written permissions, when necessary, from the owner(s) of each third party copyrighted matter to be included in my thesis or dissertation and will supply copies of such upon request by my school. I acknowledge that RU ETD and my school will not distribute my thesis or dissertation or its abstract if, in their reasonable judgment, they believe all such rights have not been secured. I acknowledge that I retain ownership rights to the copyright of my work. I also retain the right to use all or part of this thesis or dissertation in future works, such as articles or books.
Copyright
Status
Copyright protected
Availability
Status
Open
Reason
Permission or license
Back to the top
Technical
RULTechMD
(ID = TECHNICAL1)
ContentModel
ETD
OperatingSystem
(VERSION = 5.1)
windows xp
CreatingApplication
Version
1.4
ApplicationName
Mac OS X 10.12 Quartz PDFContext
DateCreated
(point = end);
(encoding = w3cdtf);
(qualifier = exact)
2017-08-28T19:39:26
DateCreated
(point = end);
(encoding = w3cdtf);
(qualifier = exact)
2017-08-28T19:39:26
Back to the top
Statistical Profile