（2005）A measure of perceived auditor ERP systems expertise.pdfVIP

The Emerald Research Register for this journal is available at The current issue and full text archive of this journal is available at /researchregister /0268-6902.htm A measure of perceived auditor ERP systems expertise ERP systems expertise Development, assessment, and uses 619 Joseph F. Brazel Department of Accounting, College of Management, North Carolina State University, Raleigh, USA 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-pro