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Papers by Alex Kogan
Journal of Accounting Literature, 2018
There is an increasing recognition in the public audit profession that the emergence of big data ... more There is an increasing recognition in the public audit profession that the emergence of big data as well as the growing use of business analytics by audit clients has brought new opportunities and challenges. That is, should more complex business analytics beyond the customary analytical procedures be used in the engagement and if so, where? Which techniques appear to be most promising? This paper starts the process of addressing these questions by examining extant external audit research. 301 papers are identified that discuss some use of analytical procedures in the public audit engagement. These papers are then categorized by technique, engagement phase, and other attributes to facilitate understanding. This analysis of the literature is categorized into an External Audit Analytics (EAA) framework, the objective of which is to identify gaps, to provide motivation for new research, and to classify and outline the main topics addressed in this literature. Specifically, this synthes...
Expert Systems with Applications, 2012
SIAM Journal on Discrete Mathematics, 2000
chapman.edu
This research discusses how Continuity Equations (CE) can be developed and implemented in Continu... more This research discusses how Continuity Equations (CE) can be developed and implemented in Continuous Auditing (CA) for anomaly detection purpose. We use real-world data sets extracted from the supply chain of a large healthcare management firm in this study. Our first ...
International Journal of Accounting Information Systems, 2010
Electronic Notes in Discrete Mathematics, 2001
In this note we present a formulation of two related combinatorial embeddingproblems concerning l... more In this note we present a formulation of two related combinatorial embeddingproblems concerning level graphs in terms of CNF -formulas. The rst problemis known as level planar embedding and the second as crossing-minimizationproblem.
Decision Support Systems, 2000
The tetrad representation theorem, due to Spirtes, Glymour, and Scheines (1993), gives a graphica... more The tetrad representation theorem, due to Spirtes, Glymour, and Scheines (1993), gives a graphical condition necessary and su cient for the vanishing of tetrad di erences in a linear correlation structure. This note simpli es their proof and generalizes the ...
AUDITING: A Journal of Practice & Theory, 2006
Journal of Accounting Literature, 2018
There is an increasing recognition in the public audit profession that the emergence of big data ... more There is an increasing recognition in the public audit profession that the emergence of big data as well as the growing use of business analytics by audit clients has brought new opportunities and challenges. That is, should more complex business analytics beyond the customary analytical procedures be used in the engagement and if so, where? Which techniques appear to be most promising? This paper starts the process of addressing these questions by examining extant external audit research. 301 papers are identified that discuss some use of analytical procedures in the public audit engagement. These papers are then categorized by technique, engagement phase, and other attributes to facilitate understanding. This analysis of the literature is categorized into an External Audit Analytics (EAA) framework, the objective of which is to identify gaps, to provide motivation for new research, and to classify and outline the main topics addressed in this literature. Specifically, this synthes...
Expert Systems with Applications, 2012
SIAM Journal on Discrete Mathematics, 2000
chapman.edu
This research discusses how Continuity Equations (CE) can be developed and implemented in Continu... more This research discusses how Continuity Equations (CE) can be developed and implemented in Continuous Auditing (CA) for anomaly detection purpose. We use real-world data sets extracted from the supply chain of a large healthcare management firm in this study. Our first ...
International Journal of Accounting Information Systems, 2010
Electronic Notes in Discrete Mathematics, 2001
In this note we present a formulation of two related combinatorial embeddingproblems concerning l... more In this note we present a formulation of two related combinatorial embeddingproblems concerning level graphs in terms of CNF -formulas. The rst problemis known as level planar embedding and the second as crossing-minimizationproblem.
Decision Support Systems, 2000
The tetrad representation theorem, due to Spirtes, Glymour, and Scheines (1993), gives a graphica... more The tetrad representation theorem, due to Spirtes, Glymour, and Scheines (1993), gives a graphical condition necessary and su cient for the vanishing of tetrad di erences in a linear correlation structure. This note simpli es their proof and generalizes the ...
AUDITING: A Journal of Practice & Theory, 2006