Discussion of a continuous auditing Web Services model for XML-based accounting systems. - Eric E. Cohen (Int. J. Account. Inf. Syst., 2004)

Issues with the communication and integrity of audit reports when financial reporting shifts to an information-centric paradigm. - Eric E. Cohen; Roger Debreceny; Stephanie M. Farewell; Saeed Roohani (Int. J. Account. Inf. Syst., 2014)