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Miklos A. Vasarhelyi, PhD

Home /Miklos A. Vasarhelyi, PhD
Featured

Performing Tests of Internal Controls Using Process Mining

What Could Go Wrong?

By  Tiffany Chiu, PhD, Helen L. Brown-Liburd, PhD, CPA (inactive) and Miklos A. Vasarhelyi, PhD

July 2019 0

Process mining provides a new approach to gathering audit evidence by automatically analyzing the entire population of event logs recorded in a company's IT system.…

Featured

ICYMI | How Robotic Process Automation Is Transforming Accounting and Auditing

By  Miklos A. Vasarhelyi, PhD and Andrea M. Rozario, CPA

July 2019 0

In Brief Technology continues to change society at a rapid pace, and accounting and auditing are by no means immune. New technologies are increasingly able…

Featured

The Impact of Disruptive Technologies on Accounting and Auditing Education

How Should the Profession Adapt?

By  Chanyuan (Abigail) Zhang, Jun Dai and Miklos A. Vasarhelyi, PhD

September 2018 0

In Brief The rapid pace of technological change continues to disrupt traditional procedures in all spheres, including the accounting profession. The authors examine the potential…

Featured

How Robotic Process Automation Is Transforming Accounting and Auditing

By  Miklos A. Vasarhelyi, PhD and Andrea M. Rozario, CPA

July 2018 0

In Brief Technology continues to change society at a rapid pace, and accounting and auditing are by no means immune. New technologies are increasingly able…

Deep Learning and the Future of Auditing Feature Articles

ICYMI | Deep Learning and the Future of Auditing

How an Evolving Technology Could Transform Analysis and Improve Judgment

By  Miklos A. Vasarhelyi, PhD and Ting Sun

June 2018 0

In Brief This article introduces deep learning technology—an emerging form of artificial intelligence that can be trained to recognize patterns in vast volumes of data…

Deep Learning and the Future of Auditing Featured

Deep Learning and the Future of Auditing

How an Evolving Technology Could Transform Analysis and Improve Judgment

By  Ting Sun and Miklos A. Vasarhelyi, PhD

June 2017 0

In Brief This article introduces deep learning technology—an emerging form of artificial intelligence that can be trained to recognize patterns in vast volumes of data…

Featured

Introduction to Data Analysis for Auditors and Accountants

By  Alexander Kogan, PhD, Miklos A. Vasarhelyi, PhD and Deniz Appelbaum, PhD

February 2017 0

In Brief The audit world is changing. Technology has transformed business processes and created a wealth of data that can be leveraged by accountants and…

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Our Latest Content

  • The ABCs of Worker (Mis-)Classification March 2023
  • Regulators and Standard Setters: Updates and Panel Discussion March 2023
  • Adapting to Constant Change March 2023
  • CPAJ News Briefs: FASB, PCAOB, IASB March 2023
  • Critical Audit Matter Reporting March 2023












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