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The Impact of Enterprise Resource Planning (ERP) Systems on the Audit Report Lag

https://doi.org/10.2308/jeta-50712
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2 of the 46 references listed on this page are in the Retraction Watch database as retracted (export 2026-10-21): 10.2308/jis.2002.16.1.31 (notice 2015-06-25), 10.2308/jis.2004.18.2.7 (notice 2015-06-25).

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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

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A Stable, Multivariate Extension of the Log-Normal Survival Model
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Moderate impact of ERPS on management accounting: a lag or permanent outcome?
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Financial Accounting Standards Board (FASB)
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American Institute of Certified Public Accountants (AICPA)
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Factors Affecting Distant Disease-Free Survival for Primary Invasive Breast Cancer: Use of a Log-Normal Survival Model
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Detecting abnormal operating performance: The empirical power and specification of test statistics
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Organizational performance effects of ERP systems usage: The impact of post-implementation changes
inferredcites →https://doi.org/10.1016/j.accinf.2007.07.003openalex-snapshot
Sustainability of ERPS performance outcomes: The role of post-implementation review quality
inferredcites →https://doi.org/10.1016/j.accinf.2008.04.001openalex-snapshot
Management based critical success factors in the implementation of Enterprise Resource Planning systems
inferredcites →https://doi.org/10.1016/j.dss.2007.02.002openalex-snapshot
Organizational culture and leadership in ERP implementation
inferredcites →https://doi.org/10.1016/j.ijfoodmicro.2007.08.004openalex-snapshot
Evaluation of the Weibull and log normal distribution functions as survival models of Escherichia coli under isothermal and non isothermal conditions
inferredcites →https://doi.org/10.1016/s1467-0895(01)00024-0openalex-snapshot
Financial impacts of enterprise resource planning implementations
inferredcites →https://doi.org/10.1016/s1467-0895(03)00008-3openalex-snapshot
Enterprise resource planning systems: comparing firm performance of adopters and nonadopters
inferredcites →https://doi.org/10.1080/07421222.2002.11045713openalex-snapshot
Learning to Implement Enterprise Systems: An Exploratory Study of the Dialectics of Change
inferredcites →https://doi.org/10.1080/07421222.2002.11045716openalex-snapshot
Investment in Enterprise Resource Planning: Business Impact and Productivity Measures
inferredcites →https://doi.org/10.1080/07421222.2002.11045738openalex-snapshot
Newly Vulnerable Markets in an Age of Pure Information Products: An Analysis of Online Music and Online News
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Modeling the Uncertainty of Surgical Procedure Times
inferredcites →https://doi.org/10.1108/14637150110392782openalex-snapshot
Critical factors for successful implementation of enterprise systems
inferredcites →https://doi.org/10.1108/14637150110406768openalex-snapshot
Planning for ERP systems: analysis and future trend
inferredcites →https://doi.org/10.1111/j.1365-2621.2003.tb14165.xopenalex-snapshot
Survival Analysis Applied to Sensory Shelf Life of Foods
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The Association Between Selected Corporate: Attributes and Timeliness in Corporate: Reporting: Further Analysis
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Audit delay and the timeliness of corporate reporting*
inferredcites →https://doi.org/10.1111/j.1911-3846.1990.tb00762.xopenalex-snapshot
Audit risk in a client portfolio context*
inferredcites →https://doi.org/10.1145/332051.332063openalex-snapshot
Enterprise resource planning: introduction
inferredcites →https://doi.org/10.1509/jmkr.40.3.249.19241openalex-snapshot
A Model of Web Site Browsing Behavior Estimated on Clickstream Data
inferredcites →https://doi.org/10.21686/2500-3925-2014-2-17-20openalex-snapshot
КАЧЕСТВЕННЫЕ ХАРАКТЕРИСТИКИ БУХГАЛТЕРСКОЙ ИНФОРМАЦИИ
inferredcites →https://doi.org/10.2307/2392713openalex-snapshot
Dynamics of Interorganizational Attachments: Auditor-Client Relationships
inferredcites →https://doi.org/10.2307/2491018openalex-snapshot
An Empirical Analysis of Audit Delay
inferredcites →https://doi.org/10.2307/5036openalex-snapshot
Niche Apportionment or Random Assortment: Species Abundance Patterns Revisited
inferredcites →https://doi.org/10.2308/acch.2009.23.3.265openalex-snapshot
Recent Trends in Audit Report and Earnings Announcement Lags
inferredcites →https://doi.org/10.2308/accr.2001.76.3.333openalex-snapshot
Strategic Interaction in Auditing: An Analysis of Auditors' Legal Liability, Internal Control System Quality, and Audit Effort
inferredcites →https://doi.org/10.2308/aud.2001.20.1.137openalex-snapshot
Additional Evidence on Audit Report Lag
inferredcites →https://doi.org/10.2308/aud.2006.25.2.1openalex-snapshot
The Impact of SOX Section 404 Internal Control Quality Assessment on Audit Delay in the SOX Era
inferredcites →https://doi.org/10.2308/jeta.2004.1.1.63openalex-snapshot
Enterprise Resource Planning (ERP) Systems: An Empirical Analysis of Benefits
inferredcites →https://doi.org/10.2308/jeta.2010.7.1.47openalex-snapshot
Measuring the Impact of Enterprise Resource Planning (ERP) Systems on Earnings Management
inferredcites →https://doi.org/10.2308/jis.2001.15.1.3openalex-snapshot
Market Reaction to ERP Implementation Announcements
inferredcites →https://doi.org/10.2308/jis.2002.16.1.31openalex-snapshot
The Reaction of Financial Analysts to Enterprise Resource Planning (ERP) Implementation Plans (Retracted)
inferredcites →https://doi.org/10.2308/jis.2004.18.2.7openalex-snapshot
Are Financial Auditors Overconfident in Their Ability to Assess Risks Associated with Enterprise Resource Planning Systems? (Retracted)
inferredcites →https://doi.org/10.2308/jis.2004.18.2.79openalex-snapshot
Firm Performance Effects in Relation to the Implementation and Use of Enterprise Resource Planning Systems
inferredcites →https://doi.org/10.2308/jis.2006.20.1.65openalex-snapshot
A Within Firm Analysis of Current and Expected Future Audit Lag Determinants
inferredcites →https://doi.org/10.2308/jis.2008.22.2.1openalex-snapshot
The Effect of ERP System Implementations on the Management of Earnings and Earnings Release Dates
inferredcites →https://doi.org/10.2308/jis.2010.24.1.91openalex-snapshot
Continuous Auditing in ERP System Environments: The Current State and Future Directions
inferredcites →https://doi.org/10.2308/jis.2011.25.1.129openalex-snapshot
The Impact of Enterprise Resource Planning (ERP) Systems on the Effectiveness of Internal Controls over Financial Reporting
inferredcites →https://doi.org/10.2308/jis.2011.25.1.37openalex-snapshot
A Review of ERP Research: A Future Agenda for Accounting Information Systems
inferredcites →https://doi.org/10.4324/9780203936559openalex-snapshot
Event History Analysis With Stata

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.4625279openalex-extracted
Artificial Intelligence and Financial Reporting Quality
inferred← citeshttps://doi.org/10.1016/j.frl.2026.110512openalex-snapshot
Delayed 10-K filings and discretionary revenue activity
inferred← citeshttps://doi.org/10.1108/jfra-08-2023-0493openalex-snapshot
The impact of information technology capability on audit report lag and audit fees: empirical evidence from the COVID-19 pandemic
inferred← citeshttps://doi.org/10.1108/maj-06-2017-1572openalex-snapshot
The determinants of audit report lag: a meta-analysis
inferred← citeshttps://doi.org/10.1108/mbe-09-2023-0123openalex-snapshot
Organization capital and modified audit opinion
inferred← citeshttps://doi.org/10.1109/icspc47137.2019.9067997openalex-snapshot
Technical Comparison Of Cloud Enterprise Resource Planning Using Web Systems
inferred← citeshttps://doi.org/10.1111/ijau.12136openalex-snapshot
Determinants of audit report lag: A meta‐analysis
inferred← citeshttps://doi.org/10.1111/ijau.12293openalex-snapshot
Does human resource investment in internal controls and information technology improve audit efficiency?
inferred← citeshttps://doi.org/10.11591/ijece.v13i1.pp796-808openalex-snapshot
Empirical evaluation of continuous auditing system use: a systematic review
inferred← citeshttps://doi.org/10.17261/pressacademia.2023.1759openalex-snapshot
FINANCIAL REPORTING TIMELINESS: A SCOPE REVIEW OF CURRENT LITERATURE
inferred← citeshttps://doi.org/10.20409/berj.2018.100openalex-snapshot
The Impact of Interaction Between Enterprise Resource Planning System and Management Control System on Firm Performance in The Turkish Manufacturing Sector
inferred← citeshttps://doi.org/10.21608/abj.2018.127213openalex-snapshot
تقییم أثر نظم تخطیط موارد المشروع على التمثیل الصادق للمعلومات المحاسبیة فى ضوء فعالیة الرقابة الداخلیة: دراسة تطبیقیة
inferred← citeshttps://doi.org/10.21608/naus.2018.90030openalex-snapshot
تقییم أثر الرقابة الداخلیة فى نظم تخطیط موارد المشروع على فترة تأخیر التقاریر المالیة للشرکات: دراسة تطبیقیة
inferred← citeshttps://doi.org/10.21608/sjar.2021.168750openalex-snapshot
دور نظام تخطیط موارد المنشأة المدعوم بمدخل المراجعة المستمرة فى تعزیز دقة الإبلاغ المالى – دراسة میدانیة تطبیقیة
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Enterprise Resource Planning (ERP) Support For Internal Control Effectiveness
inferred← citeshttps://doi.org/10.2308/jeta-51446openalex-snapshot
Continuous Audit and Enterprise Resource Planning Systems: A Case Study of ERP Rollouts in the Houston, TX Oil and Gas Industries
inferred← citeshttps://doi.org/10.2308/jeta-51548openalex-snapshot
Information Traffic and Information Effectiveness
inferred← citeshttps://doi.org/10.2308/jeta-52066openalex-snapshot
Information Technology Investment and the Timeliness of Financial Reports
inferred← citeshttps://doi.org/10.2308/tar-2020-0609openalex-snapshot
Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?
inferred← citeshttps://doi.org/10.23919/cisti.2019.8760666openalex-snapshot
Automation Through an ERP System of the Accounting and Internal Control Procedures According with SOX Law
inferred← citeshttps://doi.org/10.25148/etd.fidc000701openalex-snapshot
The Association of Real Earnings Management with: Enterprise Resource Planning Systems, Audit Effort, and Future Financial Performance
inferred← citeshttps://doi.org/10.30595/jesh.v4i1.471openalex-snapshot
Determinants of Early Financial Reporting in Indonesia’s Financial Sector: The Role of RegTech and Institutional Type
inferred← citeshttps://doi.org/10.35310/accruals.v4i01.376openalex-snapshot
Enterprise Resource Planning and Internal Control Effectiveness
inferred← citeshttps://doi.org/10.37394/23207.2021.18.102openalex-snapshot
Factors of Success in Implementation of Enterprise Resource Planning Systems
inferred← citeshttps://doi.org/10.4018/ijeis.2018070101openalex-snapshot
ERP Systems and Accounting
inferred← citeshttps://doi.org/10.4018/ijitsa.311501openalex-snapshot
The Contribution of ERP Systems to the Maturity of Internal Audits
inferred← citeshttps://doi.org/10.46254/an12.20220953openalex-snapshot
ERP Software Selection Criteria: A Fuzzy Analytic Hierarchy Process (FAHP) Approach
inferred← citeshttps://doi.org/10.46737/emid.1032735openalex-snapshot
THE IMPACT OF ENTERPRISE RESOURCE PLANNING (ERP) ON THE AUDIT IN THE CONTEXT OF EMERGING TECHNOLOGIES
inferred← citeshttps://doi.org/10.5120/ijca2022922251openalex-snapshot
A Proposed Model for Generating a Financial Report based on Integration between ERP Systems and (XBRL) Language
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