Title

Perceived Audit Quality from ERP Implementations

Publication Title

Information Resources Management Journal

Publication Date

1-2012

Document Type

Article

DOI

10.4018/irmj.2012010104

Keywords

audit quality, audit process, enterprise resource planning (ERP), information system auditor, information technology

Disciplines

Business | Human Resources Management

Abstract

Today’s organizational information technology (IT) landscape is dominated by ERP systems. These systems are typically known to bring changes within the organization. Paststudies 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 auditorsto 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.

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