A measure of perceived auditor ERP systems expertise: Development, assessment, and uses

Abstract

Purpose

The purpose of this study is to develop, assess, and provide uses for a measure of perceived enterprise resource planning (ERP) systems expertise for financial statement auditors. ERP systems are the dominant system used by the public company clients of audit firms. In such settings, the Theory of Planned Behavior suggests that auditor perceptions of their own ERP systems expertise should influence their perceived behavioral control and, in turn, explain auditor behavior.

Design/methodology/approach

A five‐item measure of perceived ERP systems expertise is developed from a review of audit expertise studies and the Theory of Planned Behavior.

Findings

An assessment of the measure shows that it possesses a high level of reliability and construct validity (i.e. convergent and discriminant validity). Factor analysis results indicate that all five items satisfactorily load on one factor. The results also suggest that auditors' perceptions of ERP systems expertise are not simply a by‐product of general audit experience (AUDEXP).

Practical implications

Discusses possible future uses of the measure, including whether the measure explains auditor control testing performance and the customization of the measure for IT audit specialists and internal auditors.

Originality/value

This study's measure should provide researchers with a tool to examine how auditor self‐perceptions of ERP systems expertise can affect auditor behavior and the quality of contemporary audit services.

Citation

Brazel, J.F. (2005), "A measure of perceived auditor ERP systems expertise: Development, assessment, and uses", Managerial Auditing Journal, Vol. 20 No. 6, pp. 619-631. https://doi.org/10.1108/02686900510606100