Miklos A. Vasarhelyi

About

Miklos A. Vasarhelyi stands as one of the foremost scholars at the intersection of auditing, automation, and emerging technologies. A prolific researcher affiliated with Rutgers Business School, he has fundamentally shaped how the accounting profession understands and adopts technological innovation. His groundbreaking work on Robotic Process Automation (RPA) in auditing — including his widely cited 2018 paper (397 citations) and a subsequent framework published in 2019 (297 citations) — established the conceptual foundation for how automated systems can transform traditional audit workflows by replacing repetitive, rules-based tasks and elevating the auditor's role toward higher-order judgment. Vasarhelyi has extended this vision through research on attended process automation, data ecosystems for business assurance, and anomaly detection techniques for fraud identification. More recently, his attention has turned to large language models and artificial intelligence in accounting, critically examining their practical functionality over speculative capabilities. Notably, he has also championed accounting education reform, developing a full 14-week graduate RPA curriculum to prepare the next generation of practitioners. Collectively, his body of work has accumulated hundreds of citations and continues to drive the profession's digital transformation agenda.

Research Focus

Key Achievements

Top Papers

1. 1
   Robotic Process Automation for Auditing

   397 citations · 2018
2. 2
   Applying robotic process automation (RPA) in auditing: A framework

   297 citations · 2019
3. 3
   Attended Process Automation in Audit: A Framework and A Demonstration

   36 citations · 2021
4. 4
   The Forthcoming Data Ecosystem for Business Measurement and Assurance

   29 citations · 2019
5. 5
   Formalization of Standards, Automation, Robots, and IT Governance

   24 citations · 2013
6. 6
   Application of Anomaly Detection Techniques to Identify Fraudulent Refunds

   24 citations · 2011
7. 7
   Applying Large Language Models in Accounting: A Comparative Analysis of Different Methodologies and Off-the-Shelf Examples

   18 citations · 2024
8. 8
   How to Teach a 14-Week Robotic Process Automation (RPA) Course for Accounting Students

   12 citations · 2022
9. 9
   Applying Large Language Models in Accounting: A Comparative Analysis of Different Methodologies and Off-the-Shelf Examples

   10 citations · 2024
10. 10
    It’s Not Intelligence; It’s Functionality!

    3 citations · 2024

Key Collaborators

Contact & Links