The impact of integrated information systems (ERPs) on belgian external auditors perception of audit quality: Do integrated information systems implementation impair or improve belgian external auditors perceived audit quality?
Abunaw, Sandrine Carole Nchong
Promotor(s) : Van Caillie, Didier
Date of defense : 6-Sep-2016/12-Sep-2016 • Permalink :
|Title :||The impact of integrated information systems (ERPs) on belgian external auditors perception of audit quality: Do integrated information systems implementation impair or improve belgian external auditors perceived audit quality?|
|Translated title :||[fr] l'impacte des systèmes d'information intégrès ou les progiciels de gestion sur la perception des auditeurs externes Belges sur la qualité de l'audit|
|Author :||Abunaw, Sandrine Carole Nchong|
|Date of defense :||6-Sep-2016/12-Sep-2016|
|Advisor(s) :||Van Caillie, Didier|
|Committee's member(s) :||Dubois, Alain
|Number of pages :||70|
|Keywords :||[fr] Integrated information systems, Audit quality and External auditors perceptions, Belgium|
|Discipline(s) :||Business & economic sciences > Accounting & auditing|
|Target public :||Student|
|Institution(s) :||Université de Liège, Liège, Belgique|
|Degree:||Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit|
|Faculty:||Master thesis of the HEC-Ecole de gestion de l'Université de Liège|
[fr] EXECUTIVE SUMMARY
The last two decades have witnessed the popularity of Enterprise Resource Planning systems among firms of all types and sizes. It is of no doubt that Enterprise Resource Planning systems have become the dominant system environment in many firms. Clients of audit firms make use of a variety of integrated information system; how do such systems impact external auditor’s personal evaluation of their ability to achieve effective and efficient audits?
The purpose of this research is to investigate the effect of integrated information on Belgian external auditors’ perceptions of audit quality. We began by reviewing existing literature on Enterprise Resource Planning Systems, audit quality and related concepts through which hypotheses and a research model were developed for further analysis.
To determine the effect of integrated information systems on external auditors’ perceptions of audit quality, we conducted a questionnaire survey on 27 registered Belgian external auditors. Data collected were analyzed using a mixed method of approach; hypothetico-deductive method which we found appropriate for this research because we verified hypotheses developed from existing literature.
From this research we found out that the use of integrated information systems (ERPs) improved Belgian external auditors perceptions of audit quality. This improvement in audit quality was associated to increased automation of the audit process induced through the efficiency of some of its critical elements. Increases in perceived audit quality were also associated with increased years spent auditing in ERP environments as well as the increased number of years spent auditing with the same client. Finally, we also found out that increased in Belgian auditors perceptions of audit quality also depended on the expertise levels and the type of Enterprise Resource Planning System mastered.
Keywords: Integrated information systems, Audit quality and External auditors perceptions, Belgium
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