Miklos A. Vasarhelyi

Continuous Artificial Intelligence-Based Reporting, Monitoring, and Assurance

2026 · Journal of Emerging Technologies in Accounting

ABSTRACT This paper introduces Continuous Artificial Intelligence (AI)-based Reporting, Monitoring, and Assurance (CAIBRMA), extending traditional Continuous Auditing/Continuous Monitoring (CACM) frameworks through AI integration. To provide clarity for future research and practice, we establish distinct boundaries …

Detecting Channel Stuffing: An Unsupervised Learning Approach

2026 · Journal of Emerging Technologies in Accounting

ABSTRACT Channel stuffing has been a focal point for both management and regulators. Managing sales activities across countries and ensuring accurate recording of sales is challenging for management, especially in multinational corporations. This study develops …