... efficiency and effectiveness. Using a unique dataset of ERP system implementations, we find that accounting system homogeneity is positively associated with audit efficiency. Specifically, we find lower (higher) audit fees for clients using an ERP system from a vendor used by a higher (lower) proportion...

..., and auditors from three public accounting firms for their participation. Supplemental material can be accessed by clicking the link in Appendix A. Editor's note: Accepted by Mark E. Peecher, under the Senior Editorship of Mark L. DeFond. audit teams information sharing audit efficiency...

..., these studies provide evidence that auditors' willingness to raise audit issues is affected by what the auditor has to say and how they think their message will be received, potentially affecting audit effectiveness and audit efficiency. Data Availability: Contact the authors. Editor's note: Accepted...