{"id":"https://openalex.org/W2042284884","doi":"https://doi.org/10.4018/irmj.2012010104","title":"Perceived Audit Quality from ERP Implementations","display_name":"Perceived Audit Quality from ERP Implementations","publication_year":2012,"publication_date":"2012-01-01","ids":{"openalex":"https://openalex.org/W2042284884","doi":"https://doi.org/10.4018/irmj.2012010104","mag":"2042284884"},"language":"en","primary_location":{"id":"doi:10.4018/irmj.2012010104","is_oa":false,"landing_page_url":"https://doi.org/10.4018/irmj.2012010104","pdf_url":null,"source":{"id":"https://openalex.org/S114639657","display_name":"Information Resources Management Journal","issn_l":"1040-1628","issn":["1040-1628","1533-7979"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320424","host_organization_name":"IGI Global","host_organization_lineage":["https://openalex.org/P4310320424"],"host_organization_lineage_names":["IGI Global"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Information Resources Management Journal","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/A5070035246","display_name":"Joseph K. Nwankpa","orcid":"https://orcid.org/0000-0001-5711-8411"},"institutions":[{"id":"https://openalex.org/I149910238","display_name":"Kent State University","ror":"https://ror.org/049pfb863","country_code":"US","type":"education","lineage":["https://openalex.org/I149910238"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Joseph Nwankpa","raw_affiliation_strings":["Kent State University, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Kent State University, USA","institution_ids":["https://openalex.org/I149910238"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5030256217","display_name":"Pratim Datta","orcid":"https://orcid.org/0000-0001-7371-4627"},"institutions":[{"id":"https://openalex.org/I149910238","display_name":"Kent State University","ror":"https://ror.org/049pfb863","country_code":"US","type":"education","lineage":["https://openalex.org/I149910238"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Pratim Datta","raw_affiliation_strings":["Kent State University, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Kent State University, USA","institution_ids":["https://openalex.org/I149910238"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I149910238"],"apc_list":null,"apc_paid":null,"fwci":2.5396,"has_fulltext":false,"cited_by_count":18,"citation_normalized_percentile":{"value":0.89517866,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"25","issue":"1","first_page":"61","last_page":"80"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11938","display_name":"ERP Systems Implementation and Impact","score":0.9998000264167786,"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":0.9998000264167786,"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":0.987500011920929,"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/T10068","display_name":"Technology Adoption and User Behaviour","score":0.9789999723434448,"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/audit","display_name":"Audit","score":0.8419573307037354},{"id":"https://openalex.org/keywords/quality-audit","display_name":"Quality audit","score":0.6670788526535034},{"id":"https://openalex.org/keywords/information-technology-audit","display_name":"Information technology audit","score":0.5961771607398987},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.5181771516799927},{"id":"https://openalex.org/keywords/process-management","display_name":"Process management","score":0.5137151479721069},{"id":"https://openalex.org/keywords/internal-audit","display_name":"Internal audit","score":0.511454701423645},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.4987325668334961},{"id":"https://openalex.org/keywords/audit-plan","display_name":"Audit plan","score":0.45705151557922363},{"id":"https://openalex.org/keywords/implementation","display_name":"Implementation","score":0.4447439908981323},{"id":"https://openalex.org/keywords/knowledge-management","display_name":"Knowledge management","score":0.43456605076789856},{"id":"https://openalex.org/keywords/quality","display_name":"Quality (philosophy)","score":0.41825318336486816},{"id":"https://openalex.org/keywords/audit-risk","display_name":"Audit risk","score":0.4109785854816437},{"id":"https://openalex.org/keywords/joint-audit","display_name":"Joint audit","score":0.34101200103759766},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.21975159645080566}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8419573307037354},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.6670788526535034},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.5961771607398987},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5181771516799927},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.5137151479721069},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.511454701423645},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4987325668334961},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.45705151557922363},{"id":"https://openalex.org/C26713055","wikidata":"https://www.wikidata.org/wiki/Q245962","display_name":"Implementation","level":2,"score":0.4447439908981323},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.43456605076789856},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.41825318336486816},{"id":"https://openalex.org/C27504089","wikidata":"https://www.wikidata.org/wiki/Q2602080","display_name":"Audit risk","level":3,"score":0.4109785854816437},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.34101200103759766},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.21975159645080566},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"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":2,"locations":[{"id":"doi:10.4018/irmj.2012010104","is_oa":false,"landing_page_url":"https://doi.org/10.4018/irmj.2012010104","pdf_url":null,"source":{"id":"https://openalex.org/S114639657","display_name":"Information Resources Management Journal","issn_l":"1040-1628","issn":["1040-1628","1533-7979"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320424","host_organization_name":"IGI Global","host_organization_lineage":["https://openalex.org/P4310320424"],"host_organization_lineage_names":["IGI Global"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Information Resources Management Journal","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:igg:rmj000:v:25:y:2012:i:1:p:61-80","is_oa":false,"landing_page_url":"https://services.igi-global.com/resolvedoi/resolve.aspx?doi=10.4018/irmj.2012010104","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":60,"referenced_works":["https://openalex.org/W180100095","https://openalex.org/W579060270","https://openalex.org/W1483172860","https://openalex.org/W1490818700","https://openalex.org/W1496783311","https://openalex.org/W1522536094","https://openalex.org/W1522545265","https://openalex.org/W1524237663","https://openalex.org/W1568088768","https://openalex.org/W1581764263","https://openalex.org/W1966817825","https://openalex.org/W1982179655","https://openalex.org/W1982378713","https://openalex.org/W1984938489","https://openalex.org/W1990317644","https://openalex.org/W2003119263","https://openalex.org/W2004152903","https://openalex.org/W2005964068","https://openalex.org/W2014314145","https://openalex.org/W2015684427","https://openalex.org/W2026193035","https://openalex.org/W2028089781","https://openalex.org/W2028268330","https://openalex.org/W2033021554","https://openalex.org/W2033606049","https://openalex.org/W2040140200","https://openalex.org/W2040780635","https://openalex.org/W2044572401","https://openalex.org/W2045090046","https://openalex.org/W2046810956","https://openalex.org/W2048712336","https://openalex.org/W2051076839","https://openalex.org/W2057514807","https://openalex.org/W2060441869","https://openalex.org/W2080258928","https://openalex.org/W2080401291","https://openalex.org/W2081144117","https://openalex.org/W2083112775","https://openalex.org/W2084089582","https://openalex.org/W2091257925","https://openalex.org/W2102511152","https://openalex.org/W2108912922","https://openalex.org/W2117253505","https://openalex.org/W2117903848","https://openalex.org/W2131253066","https://openalex.org/W2132198503","https://openalex.org/W2153950037","https://openalex.org/W2167156514","https://openalex.org/W2403200718","https://openalex.org/W2970567874","https://openalex.org/W3082774406","https://openalex.org/W3121415281","https://openalex.org/W3121962104","https://openalex.org/W3122236161","https://openalex.org/W4234607614","https://openalex.org/W4235473894","https://openalex.org/W4239311253","https://openalex.org/W4252534912","https://openalex.org/W4285719527","https://openalex.org/W4402067381"],"related_works":["https://openalex.org/W2797501186","https://openalex.org/W2103417903","https://openalex.org/W4210985687","https://openalex.org/W2554411926","https://openalex.org/W4285446093","https://openalex.org/W3026066536","https://openalex.org/W2905248703","https://openalex.org/W1511548182","https://openalex.org/W2379703826","https://openalex.org/W2166451471"],"abstract_inverted_index":{"Today\u2019s":[0],"organizational":[1,33],"information":[2,34],"technology":[3],"(IT)":[4],"landscape":[5,51],"is":[6],"dominated":[7],"by":[8],"ERP":[9,44,114,144,163],"systems.":[10],"These":[11],"systems":[12,45],"are":[13],"typically":[14],"known":[15],"to":[16,54,113],"bring":[17],"changes":[18,84,108,129],"within":[19],"the":[20,27,72,77,101,120],"organization.":[21],"Past":[22],"studies":[23,69],"have":[24,70,116],"focused":[25],"on":[26,119,150],"technical":[28],"perspective\u2014the":[29],"idea":[30],"of":[31,107],"integrating":[32],"computing":[35],"needs":[36],"with":[37,161],"change":[38],"management":[39],"and":[40,59],"system":[41],"learning.":[42],"Although":[43],"can":[46],"carve":[47],"a":[48,64,97,147],"new":[49],"audit":[50,56,87,111,122,132,136,152,167],"requiring":[52],"auditors":[53,94],"accommodate":[55],"processes,":[57],"controls,":[58],"test":[60],"when":[61],"auditing":[62,143,162],"in":[63,96,109,130,142],"post-ERP":[65,82,98],"implementation":[66,83,99,115,145,164],"environment,":[67],"few":[68],"discussed":[71],"implications.":[73],"In":[74],"this":[75],"paper,":[76],"authors":[78],"examine":[79],"how":[80],"perceived":[81,86,121,127,135,151,166],"influence":[85],"quality.":[88,123,153,168],"Using":[89],"empirical":[90],"evidence":[91],"gathered":[92],"from":[93],"experienced":[95],"audit,":[100],"research":[102],"found":[103],"that":[104,126,157],"auditor\u2019s":[105],"perception":[106],"an":[110,131],"due":[112],"significant":[117],"impacts":[118],"Results":[124],"indicate":[125],"ERP-related":[128],"process":[133],"increased":[134],"quality":[137],"whereas":[138],"decreased":[139],"substantive":[140],"testing":[141],"had":[146],"positive":[148],"effect":[149],"However,":[154],"findings":[155],"suggest":[156],"control":[158],"risk":[159],"associated":[160],"reduced":[165]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2017,"cited_by_count":5},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":4}],"updated_date":"2026-06-11T06:19:23.411458","created_date":"2025-10-10T00:00:00"}
