Tarek Amer, Andrew D. Bailey, Jr., and Prabuddha De

ABSTRACT:

This paper surveys academic accounting research in the areas of computer based accounting systems and EDP auditing. It also considers the computer and information science literature noting certain areas of research which appear to be relevant to accounting and auditing. Accounting and EDP auditing research publications have been sporadic and lacking in a clearly defined direction. Although some streams of topically or methodologically related research have evolved, most efforts have been isolated instances addressing isolated topics. While an extensive research literature exists in the computer and information sciences and while a significant portion of it may be directly or indirectly relevant to accounting and/or auditing, very little of that literature indicates any awareness of accounting or auditing issues.