（2004-2-13）A continuous auditing web services model for XML-based accounting systems（Reply）.pdfVIP

International Journal of Accounting Information Systems 5 (2004) 175– 181 Reply Reply to the discussions of a Continuous Auditing Web Services model for XML-based accounting systems Uday S. Murthy a,*, S. Michael Groomerb a School of Accountancy, University of South Florida, Tampa, FL 33620-5500, USA b Indiana University, USA Received 1 February 2004; accepted 1 February 2004 1. Introduction We appreciate the excellent comments on our paper made by Cohen (2004) and White (2004). We will attempt to address their comments and suggestions, most of which we view as constructive criticism. First, we discuss Cohen’s (2004) comments and our responses to those comments. Next, we discuss White’s (2004) comments along with our reactions. 2. Technical issues: BPEL4WS, XBRL GL, and XML Mr. Cohen feels that our paper incorrectly represents that Business Process Execution Language for Web Services (BPEL4WS) has standardized the business process and underlying data needed to communicate all of the relevant information around in real time. According to Mr. Cohen, the figures in the paper incorrectly portray BPEL4WS as the XML language in which the business transactions are actually processed and recorded. BPEL4WS is not a standardized method for representing business processes using XML but is simply a language for orchestrating web services. After further investigation of the purpose and intent of BPEL4WS, we believe that Mr. Cohen is correct on this point. Accordingly, Figs. 1 and 3 are inaccurate in their portrayal of BPEL4WS as the XML-based language for defining the business process r