Would Continuous Auditing have prevented the Enron mess?+

  • Vasarhelyi M
  • Kogan A
  • Alles M
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Editorial. Analyzes the potential of continuous auditing in preventing of the operational problems encountered by energy trader Enron. Description of continuous auditing; Information on Enron's transactions; Role of continuous assurance process in detecting the unreported related-party partnerships that plagued Enron.

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  • Miklos A. Vasarhelyi

  • Alexander Kogan

  • Michael G. Alles

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