Matches in SemOpenAlex for { <https://semopenalex.org/work/W3126487796> ?p ?o ?g. }
- W3126487796 endingPage "106" @default.
- W3126487796 startingPage "77" @default.
- W3126487796 abstract "ABSTRACT Enterprise resource planning (ERP) systems are indispensable for a majority of larger and midsize firms, and have changed the way accounting information is collected, stored, processed, and disseminated. Although most ERP systems integrate an eXtensible Business Reporting Language (XBRL) component in their core modules, little research has examined how ERP systems affect the quality of XBRL filings. Using unique data from branch-level ERP implementation, we find that the degree of ERP adoption among a firm's branches is negatively associated with the firm's XBRL filing errors and positively associated with XBRL reporting comparability, which in turn facilitates external users' access to the firm's XBRL filings in the SEC's EDGAR. These results suggest that ERP systems improve XBRL reporting quality. Moreover, our results indicate that ERP can mitigate the negative effect of extension taxonomies on XBRL reporting quality, which highlights the importance of the ERP system in a complicated XBRL reporting environment." @default.
- W3126487796 created "2021-02-15" @default.
- W3126487796 creator A5018817987 @default.
- W3126487796 creator A5030505021 @default.
- W3126487796 creator A5031652096 @default.
- W3126487796 creator A5034076213 @default.
- W3126487796 creator A5039291391 @default.
- W3126487796 creator A5056078525 @default.
- W3126487796 date "2021-02-03" @default.
- W3126487796 modified "2023-09-26" @default.
- W3126487796 title "Enterprise Resource Planning Systems and XBRL Reporting Quality" @default.
- W3126487796 cites W1571750337 @default.
- W3126487796 cites W1587451402 @default.
- W3126487796 cites W1939266606 @default.
- W3126487796 cites W1972195228 @default.
- W3126487796 cites W1975308197 @default.
- W3126487796 cites W1977308492 @default.
- W3126487796 cites W1977542940 @default.
- W3126487796 cites W1980415867 @default.
- W3126487796 cites W1986290398 @default.
- W3126487796 cites W1992768415 @default.
- W3126487796 cites W1999037560 @default.
- W3126487796 cites W1999338703 @default.
- W3126487796 cites W2015593896 @default.
- W3126487796 cites W2025566405 @default.
- W3126487796 cites W2030260294 @default.
- W3126487796 cites W2043298609 @default.
- W3126487796 cites W2055172230 @default.
- W3126487796 cites W2056002708 @default.
- W3126487796 cites W2060584096 @default.
- W3126487796 cites W2061339296 @default.
- W3126487796 cites W2061617251 @default.
- W3126487796 cites W2066133288 @default.
- W3126487796 cites W207106122 @default.
- W3126487796 cites W2077917807 @default.
- W3126487796 cites W2081144117 @default.
- W3126487796 cites W2081154151 @default.
- W3126487796 cites W2082075898 @default.
- W3126487796 cites W2083112775 @default.
- W3126487796 cites W2086320398 @default.
- W3126487796 cites W2092839836 @default.
- W3126487796 cites W2094111477 @default.
- W3126487796 cites W2095127982 @default.
- W3126487796 cites W2102511152 @default.
- W3126487796 cites W2107052423 @default.
- W3126487796 cites W2107066843 @default.
- W3126487796 cites W2115273186 @default.
- W3126487796 cites W2146740775 @default.
- W3126487796 cites W2162193110 @default.
- W3126487796 cites W2192483911 @default.
- W3126487796 cites W2319809466 @default.
- W3126487796 cites W2584084874 @default.
- W3126487796 cites W2586497195 @default.
- W3126487796 cites W2606132354 @default.
- W3126487796 cites W2778150163 @default.
- W3126487796 cites W2802763676 @default.
- W3126487796 cites W2808093737 @default.
- W3126487796 cites W28311014 @default.
- W3126487796 cites W2883601781 @default.
- W3126487796 cites W2905497711 @default.
- W3126487796 cites W2912158250 @default.
- W3126487796 cites W2928359989 @default.
- W3126487796 cites W2951601396 @default.
- W3126487796 cites W2980329567 @default.
- W3126487796 cites W3008213693 @default.
- W3126487796 cites W3109572799 @default.
- W3126487796 cites W3122625710 @default.
- W3126487796 cites W3123132665 @default.
- W3126487796 cites W3123604205 @default.
- W3126487796 cites W3123674680 @default.
- W3126487796 cites W3124170598 @default.
- W3126487796 cites W3124830097 @default.
- W3126487796 cites W3125500680 @default.
- W3126487796 cites W3125633890 @default.
- W3126487796 cites W3125883615 @default.
- W3126487796 cites W3125960095 @default.
- W3126487796 cites W6003277 @default.
- W3126487796 doi "https://doi.org/10.2308/isys-2020-007" @default.
- W3126487796 hasPublicationYear "2021" @default.
- W3126487796 type Work @default.
- W3126487796 sameAs 3126487796 @default.
- W3126487796 citedByCount "2" @default.
- W3126487796 countsByYear W31264877962022 @default.
- W3126487796 countsByYear W31264877962023 @default.
- W3126487796 crossrefType "journal-article" @default.
- W3126487796 hasAuthorship W3126487796A5018817987 @default.
- W3126487796 hasAuthorship W3126487796A5030505021 @default.
- W3126487796 hasAuthorship W3126487796A5031652096 @default.
- W3126487796 hasAuthorship W3126487796A5034076213 @default.
- W3126487796 hasAuthorship W3126487796A5039291391 @default.
- W3126487796 hasAuthorship W3126487796A5056078525 @default.
- W3126487796 hasConcept C111472728 @default.
- W3126487796 hasConcept C114614502 @default.
- W3126487796 hasConcept C119599485 @default.
- W3126487796 hasConcept C121955636 @default.
- W3126487796 hasConcept C127413603 @default.
- W3126487796 hasConcept C138885662 @default.
- W3126487796 hasConcept C144133560 @default.