Michael Alles

Best Publications

• Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens

  Michael G. Alles;Gerard Brennan;Alexander Kogan;Miklos A. Vasarhelyi

  416
  Citations

• Principles of Analytic Monitoring for Continuous Assurance

  Miklos A. Vasarhelyi;Michael G. Alles;Alexander Kogan

  317
  Citations

• Drivers of the Use and Facilitators and Obstacles of the Evolution of Big Data by the Audit Profession

  Unknown

  282
  Citations

• Putting Continuous Auditing Theory into Practice: Lessons from Two Pilot Implementations

  Michael G. Alles;Alexander Kogan;Miklos A. Vasarhelyi

  262
  Citations

• Feasibility and Economics of Continuous Assurance

  Michael G. Alles;Alexander Kogan;Miklos A. Vasarhelyi

  241
  Citations

• A Field Study on the Use of Process Mining of Event Logs as an Analytical Procedure in Auditing

  Mieke Jans;Michael G. Alles;Miklos A. Vasarhelyi

  238
  Citations

• The case for process mining in auditing: Sources of value added and areas of application

  Mieke Jans;Michael G. Alles;Miklos A. Vasarhelyi

  208
  Citations

• The acceptance and adoption of continuous auditing by internal auditors: A micro analysis

  Miklos A. Vasarhelyi;Michael G. Alles;Siripan Kuenkaikaew;James Littley

  202
  Citations

• Strategic Transfer Pricing

  Michael Alles;Srikant Datar

  193
  Citations

• Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors

  Michael G. Alles;Glen L. Gray

  184
  Citations

• The Remote Audit

  Ryan A. Teeter;Michael G. Alles;Miklos A. Vasarhelyi

  120
  Citations

• Restoring auditor credibility: tertiary monitoring and logging of continuous assurance systems

  Michael G. Alles;Alexander Kogan;Miklos A. Vasarhelyi

  119
  Citations

• Design and Evaluation of a Continuous Data Level Auditing System

  Alexander Kogan;Michael G. Alles;Miklos A. Vasarhelyi;Jia Wu

  118
  Citations

• ASSURING HOMELAND SECURITY : CONTINUOUS MONITORING, CONTROL AND ASSURANCE OF EMERGENCY PREPAREDNESS

  Michael Alles;Alexander Kogan;Miklos Vasarhelyi;Roxanne Hiltz

  113
  Citations

• Will XBRL improve corporate governance?: A framework for enhancing governance decision making using interactive data

  Michael G. Alles;Maciej Piechocki

  93
  Citations

• CONTINUOUS AUDITING: THE USA EXPERIENCE AND CONSIDERATIONS FOR ITS IMPLEMENTATION IN BRAZIL

  Michael G. Alles;Fernando Tostes;Miklos A. Vasarhelyi;Edson Luiz Riccio

  87
  Citations

• Continuous Assurance for the Now Economy

  Miklos A. Vasarhelyi;Michael Alles;Katie T. Williams

  70
  Citations

• The evolution and future of XBRL research

  Michael G. Alles;Roger Debreceny

  64
  Citations

• “The first mile problem”: Deriving an endogenous demand for auditing in blockchain-based business processes

  Michael G. Alles;Glen L. Gray

  62
  Citations

• Information and Incentive Effects of Inventory in JIT Production

  Michael Alles;Amin Amershi;Srikant Datar;Ratna Sarkar

  59
  Citations