（2008）Continuous Auditing：A Literature Review.pdfVIP

CONTINUOUS AUDITING: A LITERATURE REVIEW Continuous Auditing: A Literature Review Auditoria Contínua: uma revisão da literatura FERNANDO DAL-RI MURCIA* FLÁVIA CRUZ DE SOUZA** JOSÉ ALONSO BORBA*** ABSTRACT Recent fraud scandals involving highly known corporations like Enron, WorldCom, Global Crossing and Xerox have eroded pub- lic confidence in financial reporting. At the same time, the audit- ing profession has suffered a big hit. In this scenario, Continu- ous Auditing (CA) seems to have emerged as a response to recover the credibility of the auditing profession as well as meet- ing Sarbanes-Oxley (SOX) requirements. This study, that adopts an exploratory approach, analyzes the existing literature on this topic. First, we address the CA’s concepts, models and implica- tions. Following, we conduct a literature review based on the journals indexed at the CAPES’ basis. A total of 57 articles were selected. We analyze authorship, affiliation, publications, year and type of research of papers that have addressed CA. Findings evidence that most articles addressing CA are non-empirical and adopt a conceptual approach. Also, there is an increasing tendency of continuous auditing studies. Rutgers University seems to be the world’s leading research center on CA. This study aims to contribute to the Accounting Science by evidenc- ing possibilities for research and publication in CA. Keywords: Continuous auditing (CA). Financial reporting. Lit- erature review. * Universidade Federal de Santa Catarina. Graduada em Administração - Finanças e Administração - Comércio Exterior; Especialista em Gestão Empresarial e Mestranda em Administração