Alles, M., Brennan, G., Kogan, A., & Vasarhelyi, M. A. (2006). Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens. International Journal of Accounting Information Systems, 7(2), 137–161. doi:10.1016/j.accinf.2005.10.004
Alles, M., Kogan, A., & Vasarhelyi, M. (2008). Putting Continuous Auditing Theory Into Practice: Lessons from Two Pilot Implementations. Journal of Information Systems, 22(2), 195–214. doi:10.2308/jis.2008.22.2.195
Ayres, I., & Braithwaite, J. (1992). Responsive Regulation: Transcending the Deregulation Debate. Oxford University press.
Beck, U. (1992). Risk society – Towards a new modernity. London: Sage.
Bharosa, N., Janssen, M., van Wijk, R., de Winne, N., van der Voort, H., Hulstijn, J., & Tan, Y. (2013). Tapping into existing information flows: The transformation to compliance by design in business-to-government information exchange. Government Information Quarterly, 30(1), S9–S18. doi:10.1016/j.giq.2012.08.006
Black, J. (2002). Regulatory Conversations. Journal of Law and Society, 29(1), 163–196. doi:10.1111/1467-6478.00215
Black, J. (2005). The Emergence of Risk-based Regulation and the New Public Risk Management in the United Kingdom, 512–48. Public Law, (Autumn), 512–548.
Black, J., & Baldwin, R. (2010). Really Responsive Risk-based Regulation. Law & Policy, 32(2), 181–213. doi:10.1111/j.1467-9930.2010.00318.x
Blokdijk, J. H. (2004). Tests of control in the audit risk model: Effective? Efficient? International Journal of Auditing, 8(2), 185–194. doi:10.1111/j.1099-1123.2004.00089.x
Burgemeestre, B., Hulstijn, J., & Tan, Y.-H. (2011). Value-based Argumentation for Justifying Compliance. Artificial Intelligence and Law, 19(2-3), 149–186. doi:10.1007/s10506-011-9113-4
Chan, D. Y., & Vasarhelyi, M. A. (2011). Innovation and practice of continuous auditing. International Journal of Accounting Information Systems, 12(2), 152–160. doi:10.1016/j.accinf.2011.01.001
Chiu, V., Liu, Q., & Vasarhelyi, M. A. (2014). The development and intellectual structure of continuous auditing research. Journal of Accounting Literature, 33(1-2), 37–57. doi:10.1016/j.acclit.2014.08.001
Christiaanse, R., Griffioen, P., & Hulstijn, J. (2015). Reliability of Electronic Evidence: an application for model-based auditing. In K. Atkinson (Ed.), Proceedings of the 15th International Conference on Artificial Intelligence & Law (ICAIL 2015), San Diego, June 8-12 (pp. 43-52). ACM. doi:10.1145/2746090.2746098
Christiaanse, R., & Hulstijn, J. (2013). Control Automation to reduce Costs of Control. International Journal of Information System Modeling and Design, 4(4), 27–47. doi:10.4018/ijismd.2013100102
CICA/AICPA. (1999). Continuous auditing, Research report. The Canadian Institute of Chartered Accountants. Toronto, Canada: CICA.
COSO. (1992). Internal Control - Integrated Framework. Committee of Sponsoring Organizations of the Treadway Commission.
Dworkin, R. (1977). Taking Rights Seriously. London: Duckworth.
European Union. (2013). (EU) No 952/2013 Of The European Parliament And Of The Council of 9 October 2013 laying down the Union Customs Code. UCC.
Helderman, J.-K., & Honingh, M. E. (2009). Systeemtoezicht: Een onderzoek naar de condities en werking van systeemtoezicht in zes sectoren. Nijmegen: Radboud Universiteit Nijmegen.
Hevner, A. R., Ram, S., & March, S. T. (2004). Design Science in Information Systems Research. Management Information Systems Quarterly, 28(1), 75–105. doi:10.2307/25148625
Hulstijn, J., Christiaanse, R., Bharosa, N., Schmid, F., van Wijk, R., Janssen, M., & Tan, Y.-H. (2011). Continuous Control Monitoring-based Regulation: a case in the meat processing industry. In M. Indulska (Ed.), Proceedings of CAISE workshop on Governance, Risk and Compliance Information Sytems (GRCIS 2011) (pp. 238-248). London: Springer doi:10.1007/978-3-642-22056-2_26
Hulstijn, J., Hofman, W., Zomer, G., & Tan, Y.-H. (2016). Towards Trusted Trade-lanes. In H. J. Scholl (Ed.), Proceedings of 15th IFIP Conference on E-Government (EGOV 2016), Guimarães, Portugal, LNCS (Vol. 9820, pp. 299-311): Springer.
IFAC. (2012). ISA 500: Audit Evidence. New York: International Auditing and Assurance Standards Board (IAASB), International Federation of Accountants (IFAC).
IIA. (2013). The Three Lines of Defense in Effective Risk Management and Control. The Institute of Internal Auditors (IIA). Retrieved from https://na.theiia.org/
Klievink, B., Janssen, M., & Tan, Y.-H. (2012a). A Stakeholder Analysis of Business-to-Government Information Sharing: The Governance of a Public-Private Platform. International Journal of Electronic Government Research, 8(4), 54–64. doi:10.4018/jegr.2012100104
Klievink, B., Van Stijn, E., Hesketh, D., Aldewereld, H., Overbeek, S., Heijmann, F., & Tan, Y.-H. (2012b). Enhancing Visibility in International Supply Chains: The Data Pipeline Concept. International Journal of Electronic Government Research, 8(4), 14–33. doi:10.4018/jegr.2012100102
Koch, H. S. (1981). Online Computer Auditing through Continuous and Intermittent Simulation. Management Information Systems Quarterly, 5(1), 29–41. doi:10.2307/249156
Kogan, A., Sudit, E. F., & Vasarhelyi, M. (1999). Continuous online auditing: A program of research. Journal of Information Systems, 13(2), 87–103. doi:10.2308/jis.1999.13.2.87
Kuhn, J. R. Jr, & Sutton, S. G. (2010). Continuous Auditing in ERP System Environments: The Current State and Future Directions. Journal of Information Systems, 24(1), 91–111. doi:10.2308/jis.2010.24.1.91
May, P. J. (2007). Regulatory regimes and accountability. Regulation & Governance, 1(1), 8–26. doi:10.1111/ j.1748-5991.2007.00002.x
Merchant, K. A. (1982). The Control Function of Management. Sloan management Review, 23(4), 43-55. Mertens, F. (2011). Inspecteren, toezicht door inspecties. SDU.
Netherlands Customs Administration. (2014). Pushing boundaries: The Customs Administration of The Netherlands’ point on the horizon for the enforcement on continuously increasing flows of goods The Hague.
O’Leary, R., Bingham, L. B., & Gerard, C. (2006). Special issue on collaborative public management. Public Administration Review, 66, 1–170. doi:10.1111/j.1540-6210.2006.00661.x
OECD. (2010). Guidance for the Standard Audit File-Tax (SAF-T), Version 2.0. Retrieved from http://www.oecd.org/
OECD. (2013). Co-operative Compliance: A Framework. Retrieved from http://www.oecd.org/
OECD. (2014). Regulatory Enforcement and Inspections: OECD Best Practice Principles for Regulatory Policy. Organisation for Economic Co-operation and Development. Retrieved from http://www.oecd.org/
Ostrom, E. (1990). Governing the Commons: The Evolution of Institutions for Collective Action. New York: Cambridge University Press. doi:10.1017/CBO9780511807763
Rees, J. (1988). Self Regulation: An effective alternative to direct regulation by OSHA? Policy Studies Journal: the Journal of the Policy Studies Organization, 16(3), 602–614. doi:10.1111/j.1541-0072.1988.tb01871.x
Romney, M. B., & Steinbart, P. J. (2015). Accounting Information Systems (13th ed.). Pearson Education.
Tan, Y. H., Bjørn-Andersen, N., Klein, S., & Rukanova, B. (Eds.). (2011). Accelerating Global Supply Chains with IT-Innovation. Berlin: Springer Verlag. doi:10.1007/978-3-642-15669-4
van de Pligt-Benito, S. (2015). Continuous Control Monitoring-based Regulation: a case of customs supervision [Msc Thesis]. Delft University of Technology.
Vasarhelyi, M. A., Alles, M., & Kogan, A. (2004). Principles of analytic monitoring for continuous assurance. Journal of Emerging Technologies in Accounting, 1(1), 1–21. doi:10.2308/jeta.2004.1.1.1
Vasarhelyi, M. A., & Halper, F. B. (1991). The Continuous Audit of Online Systems. Auditing, 10(1), 110–125.
WCO. (2015). SAFE framework of standards to secure and facilitate global trade (version 2015). Brussels: World Customs Organization.
Weigand, H., & Elsas, P. (2012). Model-based auditing using REA. International Journal of Accounting Information Systems, 13(3), 287–310. doi:10.1016/j.accinf.2012.06.013
Wieringa, R. J. (2014). Design science methodology for information systems and software engineering. London: Springer Verlag. doi:10.1007/978-3-662-43839-8
Yin, R. K. (2003). Case study research: Design and methods (3rd ed.). Thousand Oaks: Sage Publications Inc.