{"id":"https://openalex.org/W2060441869","doi":"https://doi.org/10.1108/09685220510614434","title":"What ERP systems can tell us about Sarbanes\u2010Oxley","display_name":"What ERP systems can tell us about Sarbanes\u2010Oxley","publication_year":2005,"publication_date":"2005-08-31","ids":{"openalex":"https://openalex.org/W2060441869","doi":"https://doi.org/10.1108/09685220510614434","mag":"2060441869"},"language":"en","primary_location":{"id":"doi:10.1108/09685220510614434","is_oa":false,"landing_page_url":"https://doi.org/10.1108/09685220510614434","pdf_url":null,"source":{"id":"https://openalex.org/S204075876","display_name":"Information Management & Computer Security","issn_l":"0968-5227","issn":["0968-5227","1758-5805"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Information Management & Computer Security","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/A5103825838","display_name":"William C. Brown","orcid":null},"institutions":[{"id":"https://openalex.org/I152014189","display_name":"Minnesota State University, Mankato","ror":"https://ror.org/04att9732","country_code":"US","type":"education","lineage":["https://openalex.org/I152014189","https://openalex.org/I91221267"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"William Brown","raw_affiliation_strings":["Minnesota State University, Mankato, Minnesota, USA"],"affiliations":[{"raw_affiliation_string":"Minnesota State University, Mankato, Minnesota, USA","institution_ids":["https://openalex.org/I152014189"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5048631017","display_name":"Frank Nasuti","orcid":null},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Frank Nasuti","raw_affiliation_strings":["The Institute for Internal Controls, Inc., Laurel Springs, New Jersey, USA"],"affiliations":[{"raw_affiliation_string":"The Institute for Internal Controls, Inc., Laurel Springs, New Jersey, USA","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5103825838"],"corresponding_institution_ids":["https://openalex.org/I152014189"],"apc_list":null,"apc_paid":null,"fwci":5.8928,"has_fulltext":false,"cited_by_count":49,"citation_normalized_percentile":{"value":0.95602917,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"13","issue":"4","first_page":"311","last_page":"327"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11938","display_name":"ERP Systems Implementation and Impact","score":0.9997000098228455,"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":0.9997000098228455,"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/T11572","display_name":"Information Technology Governance and Strategy","score":0.9991999864578247,"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/T10703","display_name":"Business Process Modeling and Analysis","score":0.9936000108718872,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.550453245639801},{"id":"https://openalex.org/keywords/cobit","display_name":"COBIT","score":0.537425696849823},{"id":"https://openalex.org/keywords/knowledge-management","display_name":"Knowledge management","score":0.5350213050842285},{"id":"https://openalex.org/keywords/enterprise-resource-planning","display_name":"Enterprise resource planning","score":0.5033106207847595},{"id":"https://openalex.org/keywords/process-management","display_name":"Process management","score":0.49036622047424316},{"id":"https://openalex.org/keywords/information-technology-management","display_name":"Information technology management","score":0.4844051003456116},{"id":"https://openalex.org/keywords/senior-management","display_name":"Senior management","score":0.44415128231048584},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"Corporate governance","score":0.43784040212631226},{"id":"https://openalex.org/keywords/internal-audit","display_name":"Internal audit","score":0.4225793480873108},{"id":"https://openalex.org/keywords/sarbanes\u2013oxley-act","display_name":"Sarbanes\u2013Oxley Act","score":0.41817963123321533},{"id":"https://openalex.org/keywords/information-system","display_name":"Information system","score":0.3806031346321106},{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.3557681441307068},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.3023357689380646},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.30172863602638245},{"id":"https://openalex.org/keywords/management-information-systems","display_name":"Management information systems","score":0.2753530740737915},{"id":"https://openalex.org/keywords/public-relations","display_name":"Public relations","score":0.16016080975532532},{"id":"https://openalex.org/keywords/engineering","display_name":"Engineering","score":0.13336700201034546},{"id":"https://openalex.org/keywords/political-science","display_name":"Political science","score":0.11728730797767639}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.550453245639801},{"id":"https://openalex.org/C2776723946","wikidata":"https://www.wikidata.org/wiki/Q544025","display_name":"COBIT","level":3,"score":0.537425696849823},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.5350213050842285},{"id":"https://openalex.org/C2777960535","wikidata":"https://www.wikidata.org/wiki/Q131508","display_name":"Enterprise resource planning","level":2,"score":0.5033106207847595},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.49036622047424316},{"id":"https://openalex.org/C134503902","wikidata":"https://www.wikidata.org/wiki/Q1473265","display_name":"Information technology management","level":4,"score":0.4844051003456116},{"id":"https://openalex.org/C2780257311","wikidata":"https://www.wikidata.org/wiki/Q2563977","display_name":"Senior management","level":2,"score":0.44415128231048584},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.43784040212631226},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.4225793480873108},{"id":"https://openalex.org/C2779815580","wikidata":"https://www.wikidata.org/wiki/Q856418","display_name":"Sarbanes\u2013Oxley Act","level":3,"score":0.41817963123321533},{"id":"https://openalex.org/C180198813","wikidata":"https://www.wikidata.org/wiki/Q121182","display_name":"Information system","level":2,"score":0.3806031346321106},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.3557681441307068},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3023357689380646},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.30172863602638245},{"id":"https://openalex.org/C29848774","wikidata":"https://www.wikidata.org/wiki/Q61905","display_name":"Management information systems","level":3,"score":0.2753530740737915},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.16016080975532532},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.13336700201034546},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.11728730797767639},{"id":"https://openalex.org/C119599485","wikidata":"https://www.wikidata.org/wiki/Q43035","display_name":"Electrical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1108/09685220510614434","is_oa":false,"landing_page_url":"https://doi.org/10.1108/09685220510614434","pdf_url":null,"source":{"id":"https://openalex.org/S204075876","display_name":"Information Management & Computer Security","issn_l":"0968-5227","issn":["0968-5227","1758-5805"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Information Management & Computer Security","raw_type":"journal-article"},{"id":"pmh:oai:CiteSeerX.psu:10.1.1.512.1177","is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.512.1177","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://home.kelley.iupui.edu/notaylor/a566/documents/cases/what_erp_systems_can_tell_us_about_sarbanes-oxley[1].pdf","raw_type":"text"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Industry, innovation and infrastructure","id":"https://metadata.un.org/sdg/9","score":0.44999998807907104}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":29,"referenced_works":["https://openalex.org/W123681020","https://openalex.org/W1500954912","https://openalex.org/W1564914100","https://openalex.org/W1572089730","https://openalex.org/W1602002062","https://openalex.org/W1619436502","https://openalex.org/W1875856872","https://openalex.org/W2032371605","https://openalex.org/W2034197929","https://openalex.org/W2041555522","https://openalex.org/W2042923533","https://openalex.org/W2062394818","https://openalex.org/W2067709461","https://openalex.org/W2082020278","https://openalex.org/W2089973514","https://openalex.org/W2096153393","https://openalex.org/W2108390500","https://openalex.org/W2111130359","https://openalex.org/W2130424546","https://openalex.org/W2137990236","https://openalex.org/W2146489173","https://openalex.org/W2151021316","https://openalex.org/W2171816001","https://openalex.org/W2260943157","https://openalex.org/W2282107767","https://openalex.org/W2528050475","https://openalex.org/W2762751858","https://openalex.org/W6605007836","https://openalex.org/W6636433785"],"related_works":["https://openalex.org/W2338014446","https://openalex.org/W3044812038","https://openalex.org/W3090672172","https://openalex.org/W2202582057","https://openalex.org/W2604745674","https://openalex.org/W2101327664","https://openalex.org/W2514550553","https://openalex.org/W4284994511","https://openalex.org/W4313457057","https://openalex.org/W4200518281"],"abstract_inverted_index":{"Purpose":[0],"To":[1],"provide":[2],"background":[3],"for":[4,22,118,206,261],"senior":[5,54,262],"and":[6,59,132,151,171,181,184,198,211,217,243,268,280],"middle":[7],"management":[8],"in":[9,16,90,188],"information":[10,27,72,260],"technology":[11,28,73],"organizations":[12],"who":[13,61],"may":[14,62],"be":[15,88,202,220],"the":[17,26,44,66,71,81,91,159,203,225,272,277],"implementation":[18,161],"phase":[19],"of":[20,68,102,124,137,146,162,259,274],"compliance":[21,35,84],"Sarbanes\u2010Oxley":[23],"(SOX).":[24],"As":[25],"(IT)":[29],"organization":[30,279],"looks":[31],"forward":[32],"to":[33,64,79,108,115,139,165,178,247,270,282,286],"additional":[34],"or":[36],"other":[37],"IT":[38,92,152,169,264,278],"control":[39],"frameworks":[40,164],"such":[41,214],"as":[42,215],"COBIT,":[43],"paper":[45],"can":[46,219],"help":[47],"construct":[48],"a":[49,134,248,255,284],"roadmap.":[50],"Other":[51],"audiences":[52],"include":[53],"management,":[55,195,197,263,265],"accountants,":[56,266],"internal":[57],"auditors,":[58,267],"academics":[60,269],"wish":[63],"evaluate":[65],"impact":[67,273],"SOX":[69,76,142,150,167,207,275],"on":[70,235,276],"organization.":[74,93],"Design/methodology/approach":[75],"is":[77,127,254],"surveyed":[78],"understand":[80,271],"four":[82],"major":[83],"areas":[85,213],"that":[86,113],"must":[87],"supported":[89],"Recently":[94],"published":[95],"works":[96],"are":[97,233,240,244],"integrated":[98],"into":[99],"an":[100],"evaluation":[101],"enterprise":[103],"resource":[104],"planning":[105],"(ERP)":[106],"research":[107,237],"identity":[109],"several":[110,189,236],"ongoing":[111],"themes":[112],"point":[114],"practical":[116],"advice":[117],"implementing":[119],"SOX.":[120],"The":[121,144,230,252],"private":[122],"sector":[123],"US":[125],"business":[126],"saturated":[128],"with":[129,141,224],"ERP":[130,154],"applications":[131],"provides":[133],"useful":[135,257],"benchmark":[136],"what":[138],"expect":[140],"compliance.":[143],"sections":[145],"this":[147],"report":[148],"include:":[149],"governance;":[153],"systems:":[155],"recurring":[156],"themes;":[157],"after":[158],"initial":[160],"SOX;":[163],"support":[166],"compliance;":[168],"governance":[170],"SOX:":[172],"where":[173],"we":[174],"go":[175],"from":[176],"here;":[177],"best":[179],"practice":[180],"competitive":[182],"advantage;":[183],"conclusion.":[185],"Findings":[186],"Competencies":[187],"related":[190,212],"core":[191],"disciplines":[192],"including":[193],"project":[194],"change":[196],"software":[199],"integration":[200],"should":[201],"top":[204],"priority":[205],"implementation.":[208],"Enterprise":[209],"architecting":[210],"security":[216],"outsourcing":[218],"managed":[221],"more":[222],"effectively":[223],"appropriate":[226],"competencies.":[227],"Research":[228],"limitations/implications":[229],"authors'":[231],"observations":[232],"based":[234],"reports":[238],"but":[239],"not":[241,245],"exhaustive,":[242],"specific":[246],"particular":[249],"industry.":[250],"Originality/value":[251],"content":[253],"very":[256],"source":[258],"how":[281],"develop":[283],"roadmap":[285],"respond.":[287]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":4},{"year":2013,"cited_by_count":4},{"year":2012,"cited_by_count":5}],"updated_date":"2026-04-05T17:49:38.594831","created_date":"2025-10-10T00:00:00"}