ERP Systems and Auditing: a Review
نویسندگان
چکیده
In order to further advance research within auditing and ERP systems, an understanding of what research has already been done and what research is needed is of particular importance. The purpose of this study is to uncover, classify and interpret current research within auditing and ERP systems. This is done partly to identify research gaps and propose directions for future research and partly to guide researchers and practitioners investigating and making decisions on how to better synthesize the two areas. This study also tries to examine how and to which extent the implementation of ERP systems in the organizations affect audit procedures and auditors’ roles. The outcome of the review is an identification of research gaps and a proposal of research opportunities within different research paradigms and with the use of different methods.
منابع مشابه
Enterprise Resource Planning (ERP) Software Implementation Impacts on the Auditing Activities. J. Appl. Bus. Fin. Res.2 (3): 90-96
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