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Philip Elsas

Personal Details

First Name:Philip
Middle Name:
Last Name:Elsas
Suffix:
RePEc Short-ID:pel95
[This author has chosen not to make the email address public]
http://www.ComputationalAuditing.com

Research output

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Jump to: Articles

Articles

  1. Kim, Rosemary & Gangolly, Jagdish & Elsas, Philip, 2017. "A framework for analytics and simulation of accounting information systems: A Petri net modeling primer," International Journal of Accounting Information Systems, Elsevier, vol. 27(C), pages 30-54.
  2. Weigand, Hans & Elsas, Philip, 2012. "Model-based auditing using REA," International Journal of Accounting Information Systems, Elsevier, vol. 13(3), pages 287-310.
  3. Elsas, Ph.I., 2008. "X-raying Segregation of Duties: Support to illuminate an enterprise's immunity to solo-fraud," International Journal of Accounting Information Systems, Elsevier, vol. 9(2), pages 82-93.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Articles

  1. Kim, Rosemary & Gangolly, Jagdish & Elsas, Philip, 2017. "A framework for analytics and simulation of accounting information systems: A Petri net modeling primer," International Journal of Accounting Information Systems, Elsevier, vol. 27(C), pages 30-54.

    Cited by:

    1. Haitham Mohsin Kareem & Khairul Azman Aziz & Ruhanita Maelah & Yusasniza Mohd Yunus & Awatif Alsheikh & Warda Alsheikh, 2021. "The Influence of Accounting Information Systems, Knowledge Management Capabilities, and Innovation on Organizational Performance in Iraqi SMEs," International Journal of Knowledge Management (IJKM), IGI Global, vol. 17(2), pages 1-32, April.
    2. Adrian-Cosmin Caraiman, 2020. "Internal Control in Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 606-611, December.
    3. Hamed Samarghandi & Davood Askarany & Bahareh Banitalebi Dehkordi, 2023. "A Hybrid Method to Predict Human Action Actors in Accounting Information System," JRFM, MDPI, vol. 16(1), pages 1-24, January.
    4. Kocsis, David, 2019. "A conceptual foundation of design and implementation research in accounting information systems," International Journal of Accounting Information Systems, Elsevier, vol. 34(C), pages 1-1.

  2. Weigand, Hans & Elsas, Philip, 2012. "Model-based auditing using REA," International Journal of Accounting Information Systems, Elsevier, vol. 13(3), pages 287-310.

    Cited by:

    1. Wang, Yuxin & Tian, Yifu & Teixeira, André & Hulstijn, Joris & Tan, Yao-Hua, 2016. "Fault detection and diagnosis for compliance monitoring in international supply chains," Other publications TiSEM 3a2a4fd2-b5be-4f65-ab7b-d, Tilburg University, School of Economics and Management.
    2. Jayasinghe Arachchig, J., 2013. "A unified modeling framework for service design," Other publications TiSEM 6a285c11-de61-4bbc-9a6c-4, Tilburg University, School of Economics and Management.
    3. Sohei Ito & Dominik Vymětal & Roman Šperka & Michal Halaška, 2018. "Process mining of a multi-agent business simulator," Computational and Mathematical Organization Theory, Springer, vol. 24(4), pages 500-531, December.
    4. Kim, Rosemary & Gangolly, Jagdish & Elsas, Philip, 2017. "A framework for analytics and simulation of accounting information systems: A Petri net modeling primer," International Journal of Accounting Information Systems, Elsevier, vol. 27(C), pages 30-54.
    5. W. Kobelsky, Kevin, 2014. "A conceptual model for segregation of duties: Integrating theory and practice for manual and IT-supported processes," International Journal of Accounting Information Systems, Elsevier, vol. 15(4), pages 304-322.
    6. Heise, David & Strecker, Stefan & Frank, Ulrich, 2014. "ControlML: A domain-specific modeling language in support of assessing internal controls and the internal control system," International Journal of Accounting Information Systems, Elsevier, vol. 15(3), pages 224-245.
    7. Dominik Vymetal & Sohei Ito, 2016. "The Formalization of a Generic Trading Company Model Using Software Agents as Active Elements," Working Papers 0029, Silesian University, School of Business Administration.
    8. Veenstra, Albert & Hulstijn, Joris & Griffioen, Paul, 2014. "Control and Monitoring in International Logistics Chains," Chapters from the Proceedings of the Hamburg International Conference of Logistics (HICL), in: Blecker, Thorsten & Kersten, Wolfgang & Ringle, Christian M. (ed.), Innovative Methods in Logistics and Supply Chain Management: Current Issues and Emerging Practices. Proceedings of the Hamburg International Conferenc, volume 19, pages 365-390, Hamburg University of Technology (TUHH), Institute of Business Logistics and General Management.

  3. Elsas, Ph.I., 2008. "X-raying Segregation of Duties: Support to illuminate an enterprise's immunity to solo-fraud," International Journal of Accounting Information Systems, Elsevier, vol. 9(2), pages 82-93.

    Cited by:

    1. Rosemary Kim & Jagdish Gangolly & S. S. Ravi & Daniel J. Rosenkrantz, 2020. "Formal Analysis of Segregation of Duties (SoD) in Accounting: A Computational Approach," Abacus, Accounting Foundation, University of Sydney, vol. 56(2), pages 165-212, June.
    2. Kim, Rosemary & Gangolly, Jagdish & Elsas, Philip, 2017. "A framework for analytics and simulation of accounting information systems: A Petri net modeling primer," International Journal of Accounting Information Systems, Elsevier, vol. 27(C), pages 30-54.
    3. W. Kobelsky, Kevin, 2014. "A conceptual model for segregation of duties: Integrating theory and practice for manual and IT-supported processes," International Journal of Accounting Information Systems, Elsevier, vol. 15(4), pages 304-322.
    4. Jans, Mieke & Lybaert, Nadine & Vanhoof, Koen, 2010. "Internal fraud risk reduction: Results of a data mining case study," International Journal of Accounting Information Systems, Elsevier, vol. 11(1), pages 17-41.
    5. Weigand, Hans & Elsas, Philip, 2012. "Model-based auditing using REA," International Journal of Accounting Information Systems, Elsevier, vol. 13(3), pages 287-310.
    6. Gray, Glen L. & Debreceny, Roger S., 2014. "A taxonomy to guide research on the application of data mining to fraud detection in financial statement audits," International Journal of Accounting Information Systems, Elsevier, vol. 15(4), pages 357-380.

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