Enterprise Resource Planning (ERP) System Implementations and Corporate Misconduct

We thank Shane S. Dikolli (editor) and two anonymous reviewers for helpful and constructive feedback. This paper has also benefited from the suggestions of Braiden Coleman, Caspar David Peter (discussant), Chris Ittner, Gordon S. Potter (discussant), and workshop participants at Cass University, the 2023 Barcelona Accounting Summer Workshop, the 2022 Columbia Junior Accounting Research Conference, Free University Berlin, The Hong Kong University of Science and Technology, the 2022 International Corporate Governance Society at University of Miami, The Pennsylvania State University, the 2023 MAS Midyear Meeting, New York University Shanghai, Rice University, Southwestern University of Finance and Economics, and Temple University. We also thank Christopher Johnson, Tony Liu, and Aiqi Sun for excellent research assistance. The authors of this publication have no conflicts of interest related to this research.

Jonas Heese and Joseph Pacelli, Harvard University, Harvard Business School, Accounting & Management Unit, Boston, MA, USA.

Editor’s note: Accepted by Shane S. Dikolli, under the Senior Editorship of W. Robert Knechel.