Putting the enterprise into the enterprise system
Harvard Business Review
Enterprise resource planning: making ERP a success
Communications of the ACM
Enterprise resource planning systems: systems, life cycle, electronic commerce, and risk
Enterprise resource planning systems: systems, life cycle, electronic commerce, and risk
ACM SIGMIS Database - Special issue on Critical analysis of ERP systems: the macro level
ACM SIGMIS Database - Special issue on critical analyses of ERP systems: the macro level
Accounting Information Systems
Accounting Information Systems
Modeling use of enterprise resource planning systems: a path analytic study
European Journal of Information Systems
Making ERPs work: accountants and the introduction of ERP systems
European Journal of Information Systems
European Journal of Information Systems - Special section: PACIS 2004
ERP Systems and the Strategic Management Processes that Lead to Competitive Advantage
Information Resources Management Journal
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Today's organizational information technology IT landscape is dominated by ERP systems. These systems are typically known to bring changes within the organization. Past studies have focused on the technical perspective-the idea of integrating organizational information computing needs with change management and system learning. Although ERP systems can carve a new audit landscape requiring auditors to accommodate audit processes, controls, and test when auditing in a post-ERP implementation environment, few studies have discussed the implications. In this paper, the authors examine how perceived post-ERP implementation changes influence perceived audit quality. Using empirical evidence gathered from auditors experienced in a post-ERP implementation audit, the research found that auditor's perception of changes in an audit due to ERP implementation have significant impacts on the perceived audit quality. Results indicate that perceived ERP-related changes in an audit process increased perceived audit quality whereas decreased substantive testing in auditing ERP implementation had a positive effect on perceived audit quality. However, findings suggest that control risk associated with auditing ERP implementation reduced perceived audit quality.