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Keywords: enterprise resource planning systems
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Journal Articles

Enterprise Resource Planning Systems and XBRL Reporting Quality

Feng Guo, Xin Luo, Patrick R. Wheeler, Liu Yang, Xinlei Zhao, Yiyang Zhang
Journal: Journal of Information Systems
Journal of Information Systems (2021) 35 (3): 77–106.
https://doi.org/10.2308/ISYS-2020-007
Published: 01 September 2021
..., Williamson College of Business Administration, Department of Accounting, Youngstown, OH, USA. Editor's note: Accepted by Robert E. Pinsker. 1 2 2020 1 2 2021 2021 enterprise resource planning systems XBRL information environment comparability This study investigates...
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Journal Articles

Identifying the Absence of Effective Internal Controls: An Alternative Approach for Internal Control Audits

Michael Werner, Nick Gehrke
Journal: Journal of Information Systems
Journal of Information Systems (2019) 33 (2): 205–222.
https://doi.org/10.2308/isys-52112
Published: 01 June 2019
... 2019 auditing internal control system monitoring compliance data analysis journal entry data process mining enterprise resource planning systems exploratory factor analysis indicators Organizations use information systems such as enterprise resource planning (ERP) systems...
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Journal Articles

Do Enterprise Resource Planning Systems (ERPs) Constrain Real Earnings Management?

Angel Arturo Pacheco Paredes, Clark M. Wheatley
Journal: Journal of Information Systems
Journal of Information Systems (2018) 32 (3): 65–89.
https://doi.org/10.2308/isys-51760
Published: 01 September 2018
...Angel Arturo Pacheco Paredes; Clark M. Wheatley ABSTRACT The examination of the beneficial impact of enterprise resource planning systems (ERPs) on firm performance appears in extensive literature. Prior studies also examine how ERP implementations impact the timeliness of financial information...
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