The return of inflation has revived some of the policy discussions that typically accompany inflationary episodes. Most of these discussions ignore the more fundamental question of why we operate in a world of unbacked, or fiat, money? This article, after providing a basic introductory model of...

Continuous Auditing provides academics and practitioners with a compilation of select continuous auditing design science research, and it provides readers with an understanding of the underlying theoretical concepts of a continuous audit, ideas on how continuous audit can be applied in practice,...