Audit efficiency and effectiveness consequences of accounting system homogeneity across audit clients : a new form of knowledge spillover?
Uday S. Murthy, Jong Chool Park, Thomas Smith, James Whitworth
| Year of publication: |
2023
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|---|---|
| Authors: | Murthy, Uday S. ; Park, Jong Chool ; Smith, Thomas ; Whitworth, James |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 98.2023, 2, p. 389-418
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| Subject: | accounting system homogeneity | ERP | audit efficiency | audit effectiveness | Wirtschaftsprüfung | Financial audit | Rechnungswesen | Accounting | ERP-System | ERP system | Wissenstransfer | Knowledge transfer | Jahresabschlussprüfung | Financial statement audit | Effizienz | Efficiency |
| Description of contents: | Description [doi.org] |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Erratum enthalten in: Volume 98, Issue 3, May 2023, Seite 487 |
| Other identifiers: | 10.2308/TAR-2020-0609 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014290335