Process mining has been used for auditing and internal control risk assessment as an audit analytical tool. This paper aims at providing a framework on how process mining can be applied to identify fraud schemes and assessing the riskiness of business processes. Specifically, the proposed...

Blockchain is one of the most disruptive and promising emerging technologies, and it appears to have the potential for significantly affecting the accounting and auditing fields. Using blockchain technology, zero-knowledge proof and homomorphic encryption, this paper proposes a design of...

Purpose: Prior studies suggest that non-timely 10-Q filings indicate higher potential risks than non-timely 10-K filings. Furthermore, larger audit firms tend to be more risk-averse and conservative about reporting. Inspired by these research streams, this paper aims to investigate the...

To stay competitive in present-day turbulent business environment, managers of manufacturing firms must achieve crucial operational goals, such as maintaining product quality, reducing operating costs, and attaining customer satisfaction. In real manufacturing systems, allowing backordering...