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In this paper, the authors examine how perceived post-ERP implementation changes influence perceived audit quality. Using empirical evidence gathered from auditors experienced in a post-ERP implementation audit, the research found that auditor\u2019s perception of changes in an audit due to ERP implementation have significant impacts on the perceived audit quality. Results indicate that perceived ERP-related changes in an audit process increased perceived audit quality whereas decreased substantive testing in auditing ERP implementation had a positive effect on perceived audit quality. However, findings suggest that control risk associated with auditing ERP implementation reduced perceived audit quality.<\/p>","DOI":"10.4018\/irmj.2012010104","type":"journal-article","created":{"date-parts":[[2012,1,13]],"date-time":"2012-01-13T10:27:58Z","timestamp":1326450478000},"page":"61-80","source":"Crossref","is-referenced-by-count":11,"title":["Perceived Audit Quality from ERP Implementations"],"prefix":"10.4018","volume":"25","author":[{"given":"Joseph","family":"Nwankpa","sequence":"first","affiliation":[{"name":"Kent State University, USA"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Pratim","family":"Datta","sequence":"additional","affiliation":[{"name":"Kent State University, USA"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"2432","reference":[{"key":"irmj.2012010104-0","doi-asserted-by":"publisher","DOI":"10.1108\/14637150110392764"},{"key":"irmj.2012010104-1","unstructured":"American Institute of Certified Public Accountants. 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