The impact of enterprise resource planning (ERP) systems on the audit report lag / (Record no. 77631)
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| 000 -LEADER | |
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| fixed length control field | 01839nab a2200265Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | PILC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20221123182307.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 150824s9999 xx 000 0 und d |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | MANILA TYTANA COLLEGES LIBRARY |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Kim, Jongkyum. |
| 245 #4 - TITLE STATEMENT | |
| Title | The impact of enterprise resource planning (ERP) systems on the audit report lag / |
| Statement of responsibility, etc. | Jongkyum Kim, Andreas I. Nicolau, Miklos A. Vasarhelyi |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Date of publication, distribution, etc. | 2013. |
| 336 ## - CONTENT TYPE | |
| Content type term | txt |
| 337 ## - MEDIA TYPE | |
| Media type term | unmediated |
| 338 ## - CARRIER TYPE | |
| Carrier type code | volumes |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE | |
| Title | Journal of Emerging Technologies in Accounting |
| Number of part/section of a work | 10, page 63-88 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Prior research has shown that the implementation of ERP systems can significantly affect a firm's business operations and processes. However, scant research has been conducted on the relationship between ERP implementation and the timeliness of external audits, such as audit report lags. While some of the alleged benefits of ERP are closely related to removing impediments contributing to audit report lags, others argue that the complex mechanisms of ERP systems create greater complexity for control and audit. In this paper, we examine the relationship between ERP implementations and audit report lags. The test results indicate that overall, a firm's ERP implementation is negatively associated with audit report lag. However, this negative association is significant only at the fourth and fifth years after initial ERP implementation. These results imply that the use of ERP systems by client firms may help decrease the audit report lag, but it takes time for the full impact of the firms' accounting systems to be realized. |
| 521 ## - TARGET AUDIENCE NOTE | |
| Target audience note | Accountancy. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Enterprise resource planning. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Auditing. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Nicolau, Andreas I. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Vasarhelyi, Miklos A. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Articles |
| Source of classification or shelving scheme | Library of Congress Classification |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| Cataloger's initials, CIN (RLIN) | 80630 |
| First Date, FD (RLIN) | 138993 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Full call number | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | Not For Loan | Manila Tytana Colleges Library | Manila Tytana Colleges Library | REFERENCE SECTION | 09/28/2017 | Bound | 09/28/2017 | 09/28/2017 | Articles |