{"id":"https://openalex.org/W1999581996","doi":"https://doi.org/10.1080/17517575.2013.830341","title":"Performance of the internal audit department under ERP systems: empirical evidence from Taiwanese firms","display_name":"Performance of the internal audit department under ERP systems: empirical evidence from Taiwanese firms","publication_year":2013,"publication_date":"2013-10-04","ids":{"openalex":"https://openalex.org/W1999581996","doi":"https://doi.org/10.1080/17517575.2013.830341","mag":"1999581996"},"language":"en","primary_location":{"id":"doi:10.1080/17517575.2013.830341","is_oa":false,"landing_page_url":"https://doi.org/10.1080/17517575.2013.830341","pdf_url":null,"source":{"id":"https://openalex.org/S24861202","display_name":"Enterprise Information Systems","issn_l":"1751-7575","issn":["1751-7575","1751-7583"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547"],"host_organization_lineage_names":["Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Enterprise Information Systems","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5065963023","display_name":"Wen-Hsien Tsai","orcid":"https://orcid.org/0000-0001-9627-2809"},"institutions":[{"id":"https://openalex.org/I22265921","display_name":"National Central University","ror":"https://ror.org/00944ve71","country_code":"TW","type":"education","lineage":["https://openalex.org/I22265921"]}],"countries":["TW"],"is_corresponding":true,"raw_author_name":"Wen-Hsien Tsai","raw_affiliation_strings":["Department of Business Administration, National Central University, 300, Jhongda Road, Jhongli, Taoyuan 32001, Taiwan#TAB#"],"affiliations":[{"raw_affiliation_string":"Department of Business Administration, National Central University, 300, Jhongda Road, Jhongli, Taoyuan 32001, Taiwan#TAB#","institution_ids":["https://openalex.org/I22265921"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5091595426","display_name":"Hui-Chiao Chen","orcid":null},"institutions":[{"id":"https://openalex.org/I75357094","display_name":"National Yunlin University of Science and Technology","ror":"https://ror.org/04qkq2m54","country_code":"TW","type":"education","lineage":["https://openalex.org/I75357094"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Hui-Chiao Chen","raw_affiliation_strings":["Department of Accounting, National Yunlin University of Science & Technology, 123, University Road, Section 3, Douliou, Yunlin 64002, Taiwan"],"affiliations":[{"raw_affiliation_string":"Department of Accounting, National Yunlin University of Science & Technology, 123, University Road, Section 3, Douliou, Yunlin 64002, Taiwan","institution_ids":["https://openalex.org/I75357094"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5002818630","display_name":"Jui-Chu Chang","orcid":null},"institutions":[{"id":"https://openalex.org/I22265921","display_name":"National Central University","ror":"https://ror.org/00944ve71","country_code":"TW","type":"education","lineage":["https://openalex.org/I22265921"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Jui-Chu Chang","raw_affiliation_strings":["Department of Business Administration, National Central University, 300, Jhongda Road, Jhongli, Taoyuan 32001, Taiwan#TAB#"],"affiliations":[{"raw_affiliation_string":"Department of Business Administration, National Central University, 300, Jhongda Road, Jhongli, Taoyuan 32001, Taiwan#TAB#","institution_ids":["https://openalex.org/I22265921"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5112448317","display_name":"Jun-Der Leu","orcid":null},"institutions":[{"id":"https://openalex.org/I22265921","display_name":"National Central University","ror":"https://ror.org/00944ve71","country_code":"TW","type":"education","lineage":["https://openalex.org/I22265921"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Jun-Der Leu","raw_affiliation_strings":["Department of Business Administration, National Central University, 300, Jhongda Road, Jhongli, Taoyuan 32001, Taiwan#TAB#"],"affiliations":[{"raw_affiliation_string":"Department of Business Administration, National Central University, 300, Jhongda Road, Jhongli, Taoyuan 32001, Taiwan#TAB#","institution_ids":["https://openalex.org/I22265921"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5008266199","display_name":"Der Chao Chen","orcid":"https://orcid.org/0000-0002-5360-1534"},"institutions":[{"id":"https://openalex.org/I22265921","display_name":"National Central University","ror":"https://ror.org/00944ve71","country_code":"TW","type":"education","lineage":["https://openalex.org/I22265921"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Der Chao Chen","raw_affiliation_strings":["Department of Business Administration, National Central University, 300, Jhongda Road, Jhongli, Taoyuan 32001, Taiwan#TAB#"],"affiliations":[{"raw_affiliation_string":"Department of Business Administration, National Central University, 300, Jhongda Road, Jhongli, Taoyuan 32001, Taiwan#TAB#","institution_ids":["https://openalex.org/I22265921"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5008573602","display_name":"Yuyun Purbokusumo","orcid":"https://orcid.org/0000-0001-7236-4565"},"institutions":[{"id":"https://openalex.org/I22265921","display_name":"National Central University","ror":"https://ror.org/00944ve71","country_code":"TW","type":"education","lineage":["https://openalex.org/I22265921"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Yuyun Purbokusumo","raw_affiliation_strings":["Department of Business Administration, National Central University, 300, Jhongda Road, Jhongli, Taoyuan 32001, Taiwan#TAB#"],"affiliations":[{"raw_affiliation_string":"Department of Business Administration, National Central University, 300, Jhongda Road, Jhongli, Taoyuan 32001, Taiwan#TAB#","institution_ids":["https://openalex.org/I22265921"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":6,"corresponding_author_ids":["https://openalex.org/A5065963023"],"corresponding_institution_ids":["https://openalex.org/I22265921"],"apc_list":null,"apc_paid":null,"fwci":1.0526,"has_fulltext":false,"cited_by_count":16,"citation_normalized_percentile":{"value":0.80306292,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"9","issue":"7","first_page":"725","last_page":"742"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11938","display_name":"ERP Systems Implementation and Impact","score":0.9994000196456909,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11938","display_name":"ERP Systems Implementation and Impact","score":0.9994000196456909,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9940000176429749,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10068","display_name":"Technology Adoption and User Behaviour","score":0.9836000204086304,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/enterprise-resource-planning","display_name":"Enterprise resource planning","score":0.8020601272583008},{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.7220581769943237},{"id":"https://openalex.org/keywords/sample","display_name":"Sample (material)","score":0.6222221851348877},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.6103924512863159},{"id":"https://openalex.org/keywords/internal-audit","display_name":"Internal audit","score":0.5509119629859924},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.4665045142173767},{"id":"https://openalex.org/keywords/knowledge-management","display_name":"Knowledge management","score":0.4661269187927246},{"id":"https://openalex.org/keywords/enterprise-system","display_name":"Enterprise system","score":0.4464525282382965},{"id":"https://openalex.org/keywords/software","display_name":"Software","score":0.4359932243824005},{"id":"https://openalex.org/keywords/process-management","display_name":"Process management","score":0.4050729274749756},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.3315015435218811}],"concepts":[{"id":"https://openalex.org/C2777960535","wikidata":"https://www.wikidata.org/wiki/Q131508","display_name":"Enterprise resource planning","level":2,"score":0.8020601272583008},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7220581769943237},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.6222221851348877},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6103924512863159},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.5509119629859924},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4665045142173767},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.4661269187927246},{"id":"https://openalex.org/C67571701","wikidata":"https://www.wikidata.org/wiki/Q1318054","display_name":"Enterprise system","level":2,"score":0.4464525282382965},{"id":"https://openalex.org/C2777904410","wikidata":"https://www.wikidata.org/wiki/Q7397","display_name":"Software","level":2,"score":0.4359932243824005},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.4050729274749756},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3315015435218811},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1080/17517575.2013.830341","is_oa":false,"landing_page_url":"https://doi.org/10.1080/17517575.2013.830341","pdf_url":null,"source":{"id":"https://openalex.org/S24861202","display_name":"Enterprise Information Systems","issn_l":"1751-7575","issn":["1751-7575","1751-7583"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547"],"host_organization_lineage_names":["Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Enterprise Information Systems","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Decent work and economic growth","score":0.49000000953674316,"id":"https://metadata.un.org/sdg/8"}],"awards":[],"funders":[{"id":"https://openalex.org/F4320321040","display_name":"National Science Council","ror":"https://ror.org/02kv4zf79"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":91,"referenced_works":["https://openalex.org/W77116782","https://openalex.org/W79883920","https://openalex.org/W126873077","https://openalex.org/W149249238","https://openalex.org/W204419390","https://openalex.org/W257118834","https://openalex.org/W333764539","https://openalex.org/W867756225","https://openalex.org/W1494197262","https://openalex.org/W1524953979","https://openalex.org/W1536465007","https://openalex.org/W1545181001","https://openalex.org/W1587903092","https://openalex.org/W1721421031","https://openalex.org/W1967358196","https://openalex.org/W1968123899","https://openalex.org/W1970267299","https://openalex.org/W1971665536","https://openalex.org/W1972243083","https://openalex.org/W1978573107","https://openalex.org/W1979559261","https://openalex.org/W1982979344","https://openalex.org/W1984902036","https://openalex.org/W1987258130","https://openalex.org/W1992646434","https://openalex.org/W1999904255","https://openalex.org/W2003861643","https://openalex.org/W2004016061","https://openalex.org/W2006366823","https://openalex.org/W2006760677","https://openalex.org/W2007570394","https://openalex.org/W2011869228","https://openalex.org/W2012296875","https://openalex.org/W2012739272","https://openalex.org/W2022051116","https://openalex.org/W2025392745","https://openalex.org/W2034055240","https://openalex.org/W2038331462","https://openalex.org/W2042001389","https://openalex.org/W2045226080","https://openalex.org/W2047719998","https://openalex.org/W2049043783","https://openalex.org/W2050412635","https://openalex.org/W2055676868","https://openalex.org/W2056418077","https://openalex.org/W2061614483","https://openalex.org/W2071226269","https://openalex.org/W2072118494","https://openalex.org/W2080662680","https://openalex.org/W2082794678","https://openalex.org/W2084945789","https://openalex.org/W2085324566","https://openalex.org/W2086422781","https://openalex.org/W2092980398","https://openalex.org/W2095438336","https://openalex.org/W2099723202","https://openalex.org/W2101864201","https://openalex.org/W2103020125","https://openalex.org/W2106096361","https://openalex.org/W2108088325","https://openalex.org/W2108912922","https://openalex.org/W2113582053","https://openalex.org/W2115273186","https://openalex.org/W2115981184","https://openalex.org/W2117253505","https://openalex.org/W2125166461","https://openalex.org/W2131077880","https://openalex.org/W2132145895","https://openalex.org/W2137082495","https://openalex.org/W2146410840","https://openalex.org/W2146662024","https://openalex.org/W2146893886","https://openalex.org/W2149383258","https://openalex.org/W2161579692","https://openalex.org/W2164013616","https://openalex.org/W2165887572","https://openalex.org/W2168644335","https://openalex.org/W2171407774","https://openalex.org/W2335487254","https://openalex.org/W2741358105","https://openalex.org/W2795656446","https://openalex.org/W3123102401","https://openalex.org/W3123132946","https://openalex.org/W3124767320","https://openalex.org/W3125598590","https://openalex.org/W3126094737","https://openalex.org/W3139197935","https://openalex.org/W4207014596","https://openalex.org/W4212869706","https://openalex.org/W4285719527","https://openalex.org/W4292930792"],"related_works":["https://openalex.org/W2586991868","https://openalex.org/W2359054867","https://openalex.org/W2264835701","https://openalex.org/W2106869986","https://openalex.org/W78838563","https://openalex.org/W32385709","https://openalex.org/W2568190017","https://openalex.org/W3124324445","https://openalex.org/W2153555000","https://openalex.org/W2185391823"],"abstract_inverted_index":{"In":[0],"this":[1,29],"study,":[2],"the":[3,6,34,52,69,81,94,102,111,119,122,136,139,142,149,172,175,179],"performance":[4,120,140,173],"of":[5,54,108,121,141,174],"internal":[7,66],"audit":[8],"department":[9],"(IAD)":[10],"and":[11,49,72,84,131,177],"its":[12,85],"contribution":[13,86],"to":[14,37,40,100,148,165,171,184],"a":[15,41,88,106,115,185],"company":[16],"under":[17],"enterprise":[18],"resource":[19],"planning":[20],"(ERP)":[21],"systems":[22],"was":[23,47],"examined.":[24],"It":[25],"is":[26],"anticipated":[27],"that":[28,114,155],"will":[30],"provide":[31],"insight":[32],"into":[33],"factors":[35],"perceived":[36],"be":[38],"crucial":[39,163],"company's":[42],"effectiveness.":[43],"A":[44],"theoretical":[45],"framework":[46],"developed":[48],"tested":[50],"using":[51,93],"sample":[53,107],"Taiwanese":[55,109],"companies.":[56],"Using":[57],"mail":[58],"survey":[59],"procedures,":[60],"we":[61],"elicited":[62],"perceptions":[63],"from":[64],"key":[65],"auditors":[67],"about":[68],"ERP":[70,129],"system":[71,130],"auditing":[73,133,159],"software,":[74],"as":[75,77],"well":[76],"their":[78,166],"opinions":[79],"concerning":[80],"IAD's":[82],"effectiveness":[83,168],"within":[87],"company.":[89,150,186],"Data":[90],"were":[91],"analysed":[92],"partial":[95],"least":[96],"square":[97],"(PLS)":[98],"regression":[99],"test":[101],"hypotheses.":[103],"Drawing":[104],"upon":[105],"firms,":[110],"study":[112],"suggests":[113],"firm":[116],"can":[117,144,182],"improve":[118],"IAD":[123,143,176],"through":[124],"an":[125],"enterprise-wide":[126],"integrated,":[127],"effective":[128],"appropriate":[132],"software.":[134],"At":[135],"same":[137],"time,":[138],"also":[145,153],"contribute":[146],"significantly":[147],"The":[151],"results":[152],"show":[154],"investments":[156],"in":[157,169],"computer-assisted":[158],"techniques":[160],"(CAATs)":[161],"are":[162],"due":[164],"tremendous":[167],"regard":[170],"for":[178],"contributions":[180],"CAATs":[181],"make":[183]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2014,"cited_by_count":1}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}