Miklos Vasarhelyi

Idiomas

Produções bibliográficas

• VASARHELYI, Miklos ; RICCIO, Edson Luiz ; TOSTES, Fernando ; ALLES, Michael G. . Continuous Auditing: the USA Experience and Considerations for its Implementation in Brazil . Revista de Gestão da Tecnologia e Sistemas de Informação , Brasil, v. 3, n.2, p. 211-224, 2006.

• VASARHELYI, Miklos ; YANG, David ; LIU, C ; SHIMA, K . An Empirial Study of Net Assets Disclosure, Inflation Accounting Revisited. International Journal Of Business, v. 10, 2005.

• VASARHELYI, Miklos ; ALLES, M . Continuous Monitoring and Assurance in a Real-Time Economy. Business Information System, 2005.

• VASARHELYI, Miklos ; BOVEE, Matthew ; KOGAN, Alexander ; NELSON, Kay ; SRIVASTAVA, Rajendra . Financial Reporting and Auditing Agent with Net Knowledge (FRAANK) and Extensible Business Reporting Language(XBRL). Journal of Strategic Information Systems , v. 19, 2005.

• VASARHELYI, Miklos . XBRL Voluntary Financial reporting Program on the Edgar System. Journal Of Information Systems, 2005.

• VASARHELYI, Miklos ; ALLES, M ; CHUMER, M ; HILTZ, R ; KLASHNER, Robb ; KOGAN, A ; TUROFF, Murray . Assuring Homeland Security: Continuous Monitoring, Control and Assurance of Emergency Preparedness. Journal Of Information Technology Theory And Application, 2005.

• VASARHELYI, Miklos ; ALLES, M ; KOGAN, Alex . Ipications of Section 201 of the Sarbanes-Oxley Act: The Role of the Audit Committee in Managing the Informational Costs of the Restriction on Auditors Engaging in Consulting. International Journal Of Disclosure And Governance, v. 2, p. 9-26, 2005.

• VASARHELYI, Miklos ; ALLES, M ; KOGAN, Alex . Restoring Auditor Credibility: Tertiary Monitoring and Logging of Continuous Assurance Systems. International Journal Of Accounting Information Systems, 2005.

• VASARHELYI, Miklos ; ALLES, M ; KOGAN, A . The Law of Unintended Consequences? The Costs, Benefits and Outcomes of the Sarbanes/Oxley Act. Infomation Systems Control Journal, v. 1, p. 17-22, 2004.

• VASARHELYI, Miklos ; ALLES, Michael ; KOGAN, Alex . Principles of Analytic Monitoring for Continuous Assurance. Journal Of Emerging Technologies In Accounting, v. 1, 2004.

• VASARHELYI, Miklos ; ALLES, Michael ; KOGAN, Alex . Real Time Reporting and Assurance: Have Their Time Come?. Icfai Reader Special Issue Finance In 2004, 2004.

• VASARHELYI, Miklos ; WU, Jia . XBRL: A New Tool For Electronic Financial Reporting. Business Intelligence Techniques, p. 73-92, 2004.

• VASARHELYI, Miklos ; ALLES, Michael ; KOGAN, Alex . Black Box Logging and Tertiary Monitoring of Continuous Assurance Systems. Information System Control Journal, v. 1, p. 37-39, 2003.

• VASARHELYI, Miklos ; GREENSTEIN, Marilyn . Underlying Principles of the Electronization of Business: A Research Agenda. International Journal Of Accounting Information Systems, v. 4, p. 1-25, 2003.

• VASARHELYI, Miklos ; ALLES, Michael ; KOGAN, Alex . APimer on Continuous Assurance Post-Enron. The Accounting World, p. 45-48, 2003.

• VASARHELYI, Miklos ; YANG, David ; LIU, Caixing . Industrial Managemnt and Data Systems:A Note on the Using of Accounting Databases. Industrial Management + Data Systems , v. 103, p. 204-210, 2003.

• VASARHELYI, Miklos ; KOGAN, Alex ; ALLES, Michael . Lessons for China and Other Developing Economies from the Crisis in US Auditing. The International Journal Of Digital Accounting Research, v. 3, p. 33-60, 2003.

• VASARHELYI, Miklos ; ALLES, Michael ; KOGAN, Alex . Would Continuous Auditing Have Prevented the Enron Mess? . The Cpa Journal, p. 80-80, 2002.

• VASARHELYI, Miklos . Concepts in Continuous Assurance. Research Accounting As An Information System Discipline, p. 257-271, 2002.

• VASARHELYI, Miklos ; ETTREDGE, Michael ; BOVEE, Mathew ; SRIVASTAVA, Rajendra . Does the Year 2000 XBRL Taxonomy Accommodate Current Business Financial-Reporting Practice?. Journal Of Information Systems, v. 16, p. 165-182, 2002.

• VASARHELYI, Miklos . Feasibility and Economics of Continuous Assurance. Auditting A Journal Of Practice And Theory, 2002.

• VASARHELYI, Miklos ; DU, Hui ; WANG, Qiong . The Optimal Frequency of Demand-monitoring and Real Time Pricing in On-line Transactions. The New Review Of Applied Expert Systems, v. 7, p. 117-128, 2001.

• VASARHELYI, Miklos ; ALLES, Michael ; KOGAN, Alex . 2015. The Cpa Journal, 2000.

• VASARHELYI, Miklos ; YANG, David . The Ex-ante and Ex-post Relationships Between Bond Ratings and SFAS 33 Measures. International Journal Of Management Theory And Practices, v. 1, 2000.

• VASARHELYI, Miklos ; Kogan, A., . The Galileo Model, Version 1.. , 2005. v. 6.

• VASARHELYI, Miklos . Artificial Intelligence in Accounting and Auditing: International Prospectives. Markus Wiener Publishers, 2005.

• VASARHELYI, Miklos ; Greenstein, M ; McGraw Hill . E-Commerce: Security, Risk Management and Controls. , 2001.

• VASARHELYI, Miklos ; Bonson, E . Emerging Technologies in Accounting and Finance. Copiadoras Bonanza, 1999.

• VASARHELYI, Miklos ; & Brown L . Accounting Research Directory. , 1999.

• VASARHELYI, Miklos ; Kogan, A., ; Sudit, F . The Internet Guide for Accountants. Prentice Hall, 1997.

• VASARHELYI, Miklos ; Lin, W. T . Advanced Auditing. , 1988.

• VASARHELYI, Miklos . Microcomputers: Applications to Business Problems. , 1986.

• VASARHELYI, Miklos ; Francl, T. J. ; Lin, W.T . Planning, Budgeting, and Control for Data Processing. Van Nostrand Reinhold Co., 1984.

• VASARHELYI, Miklos ; Lin, W.T . TREAT: Terminal Related Educational Audit Tool. Touche Ross Foundation, 1981.

• VASARHELYI, Miklos ; Mock, T. J . APL for Management. Wiley, Becker and Hayes, 1972.

• VASARHELYI, Miklos . Towards an Intelligent Assurance Services. In: Markus Wiener Publishers. (Org.). Artificial Intelligence in Accounting and Auditing: International Prospectives. : Markus Wiener Publishers, 2005, v. , p. -.

• VASARHELYI, Miklos ; Kogan, A., . Towards An Intelligent Audit: Online Reporting, Online Auditing and other Assurance Services. In: Markus Wiener Publishers. (Org.). The Evolving Paradigms of Artificial Intelligence and Expert Sytems:An International View. : , 2005, v. 6, p. -.

• VASARHELYI, Miklos ; Hoitash, R. Markus . Intelligent Software Agents in Acounting:an Evolving Scenario. In: Markus Wiener Publishers. (Org.). The Evolving Paradigms of Artificial Intelligence and Expert Systems: An International View. : Markus Wiener Publishing, 2005, v. 6, p. -.

• VASARHELYI, Miklos . Prologue by Vasarhelyi, M. A. In: Ra-Ma Publishing. (Org.). Los Estados Financieros en Internet. : Ra-Ma Publishing, 2001, v. , p. -.

• VASARHELYI, Miklos ; Kogan, A., . Preface. In: Markus Wiener Publishing Inc. (Org.). Artificial Intelligence in Accounting and Auditing. : Markus Wiener Publishing, 2000, v. 5, p. -.

• VASARHELYI, Miklos ; Kogan, A., . Creating Value with Artificial Intelligence. In: Markus Wiener Publishing Inc. (Org.). Artificial Intelligence in Accounting and Auditing, Volume 5. : , 2000, v. , p. -.

Projetos de pesquisa

• 2004 - Atual

  Projeto de Pesquisa: Continuous Auditing, Descrição: Continuous Auditing in Brazil The major source of knowledge and dissemination on the subject has been the University of Sao Paulo, through the TECSI - Information Systems and Technology Research Lab from School of Economics, Business and Accountancy - University of São Paulo. In June of 2006, the school hosted the 11th World Continuous Auditing Conference (held together with CONTECSI). The seminars and workshops promoted by the school attract large numbers of executives as well as professors from business schools of other parts of the country. Some of these participants have started to use US consultants to study the impact and cost of implementing CA in their companies. A more fundamental barrier is that in general, Brazil lacks audit and auditors. For example, there is only one independent auditor for every 25,000 people in Brazil, whereas in the Netherlands there are one for every 900, in England one for every 1,300 and in the US, one for every 2,300. In almost every developed country a significant percentage of companies are audited. But in Brazil, only 3,000 out of almost 4.5 million companies are subject to compulsory audits. As a consequence, instances of Continuous Audit are not public in Brazil. Very few executives, even from the major audit companies, know what CA is. A few reasons may account for this low penetration of CA among Brazilian executives: First, is the perceived cost of implementing CA and the lack of publicly available case studies of successful CA implementations. The second barrier is the lack of consultants experts on CA. The project aims to study CA in Brazil and to publish literature.. , Situação: Em andamento; Natureza: Pesquisa. , Alunos envolvidos: Graduação: (0) / Especialização: (0) / Mestrado acadêmico: (0) / Mestrado profissional: (0) / Doutorado: (0) . , Integrantes: Miklos Vasarhelyi - Coordenador / Edson Luiz Riccio - Integrante / Washinton Lopes da Silva - Integrante., Número de produções C, T & A: 2

• 2004 - Atual

  Arigo: Continuous Auditing: the USA Experience and Considerations for its Implementation in Brazil, Descrição: Continuous Auditing, broadly defined as the transformation of internal and external auditing through the application of modern information technology, is being increasingly adopted by companies throughout the world. Organizations ranging from Siemens, HCA, the Royal Canadian Mounted Police, BIPOP Bank and the Internal Revenue Service are developing tools and practices that will bring assurance closer to the transaction and reduce the cost of auditing through automation. A June 2006 PricewaterhouseCoopers survey finds that 50% of U.S. companies now use continuous auditing techniques and 31% percent of the remaining companies have already made plans to follow suit. In this article we introduce the concepts of CA to a Brazilian audience and discuss its further local application .. , Situação: Em andamento; Natureza: Pesquisa. , Alunos envolvidos: Graduação: (0) / Especialização: (0) / Mestrado acadêmico: (0) / Mestrado profissional: (0) / Doutorado: (0) . , Integrantes: Miklos Vasarhelyi - Coordenador / Michael Alles - Integrante / Edson Luiz Riccio - Integrante / Fernando Tostes - Integrante., Número de produções C, T & A: 1

• 2004 - Atual

  Projeto de Pesquisa: XBRL - eXtensible Business Reporting Language, Descrição: XBRL BRASIL do TECSI FEA USP Laboratório de Tecnologia e Sistemas de Informação da Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo, Brasil, reúne pesquisadores e profissionais na discussão de assuntos relacionados ao XBRL eXtensible Business Reporting Language, como: definição, taxonomia, desenvolvimento, implementação no Brasil e no mundo, impactos e o estado-da-arte, com o objetivo de criar conhecimento, soluções para problemas e agregar valor. Uma série de pesquisas e eventos sobre XBRL vêm sendo desenvolvidas pelo coordenador do TECSI, Prof. Dr. Edson Luiz Riccio. Este grupo possibilita a reunião, divulgação e interação entre os membros e todos os demais interessados no assunto, ao nível brasileiro e internacional. . , Situação: Em andamento; Natureza: Pesquisa. , Alunos envolvidos: Graduação: (0) / Especialização: (0) / Mestrado acadêmico: (0) / Mestrado profissional: (0) / Doutorado: (0) . , Integrantes: Miklos Vasarhelyi - Coordenador / Edson Luiz Riccio - Integrante / Marici Sakata - Integrante., Número de produções C, T & A: 2