The Internet Encyclopedia (Volume 3)

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FURTHERREADING 155

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Kogan, A., Sudit, E. F., & Vasarhelyi, M. A. (1998).The
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Koreto, R. J. (1998b). A WebTrust experience.Journal of
Accountancy, 185,99–102.

Rezaee, Z., Hoffman, C., & Marks, C. (2001). XBRL: Stan-
dardized electronic financial reporting.The Internal
Auditor, 58,46–51.
Rezaee, Z., Sharbatoghlie, A., Elam, R., & McMickle, P.
L. (2002). Continuous auditing: Building automated
auditing capability.Auditing: A Journal of Practice &
Theory, 21,147–163.
Romney, M. B., & Steinbart, P. J. (2000).Accounting infor-
mation systems.Upper Saddle River, NJ: Prentice Hall.
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Systems Control Journal, 1,20–21.
SEC Securities Act. Releases, testimony and other reports
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Upper Saddle River, NJ: Prentice Hall.
XBRL. (2002). Retrieved May 22, 2002, from http://www.
xbrl.org/

FURTHER READING
AICPA. (1998). Top 10 technologies stress communica-
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Ratliff, R. L., Wallace, W. A., Sumners, G. E., McFarland,
W. G., & Loebbecke, J. K. (1996).Internal auditing prin-
ciples and techniques(2nd ed). FL: Institute of Internal
Auditors.
Smith, S. (1997). Top 10 technologies and their im-
pact on CPAs. AICPA Technology Series, New York:
AICPA.
Tie, R. (2000). E-business Top Tech Priorities for CPAs.
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