The Impact Of ERP System Implementation On Auditor's Decisionmaking Behavior

In the information age,the enterprise's internal and external environment becomes more complex and the competition between enterprises is more intense.In order to obtain the competitive advantage,more and more enterprises pay attention to the construction of their own information system.The ERP system is considered as one of the most important products in the process of enterprise information technology application in 1990 s.ERP system is a kind of system which can combine advanced information technology and management ideas.It can coordinate and plan the internal and external resources,and integrate logistics,information flow,and capital flow of enterprise,and optimize business process to improve the core competitiveness of enterprises.ERP system to speed up the information collection and transmission speed and improve the ability of management processing and analysis of information,and change the accounting information processing,preparation,review and dissemination,and bring while improving the economic efficiency and the management and also changed the business environment to the enterprise audit.With the extensive application of ERP,the domestic and foreign scholars have made a lot of empirical research on the ERP system.The empirical research on ERP system in China is mainly focused on the following two aspects:(1)the main factors that affect the successful implementation of ERP system;(2)the impact of ERP system implementation on enterprise performance.However,the implementation of ERP system can not only bring about management improvement and business performance,but also may bring a certain risk,and then affect the auditor decision.This article analyzed the effect of ERP system on the audit decision,that is,the impact of ERP system on audit fees and audit opinions.The 399 non-financial listed companies which first public disclosure of the implementation of the ERP system in the annual report in 2003-2010 as research samples,and expand the sample data to 2000-2013 to compare the change of audit fees and audit opinions before and after the implementation of ERP system.Through the empirical test,it can be concluded that,the audit fee increases and the possibility of obtaining the non-standard audit opinion is increased after the implementation of the ERP system.That is,the implementation of ERP system has a negative impact on auditor decisions.The main contribution of this paper is:(1)the increase of auditing fees means to increase the cost of business,and the audit opinion is by investors and creditors and other stakeholders concerned so it will have a direct impact on business and the stockprice.Research the ERP system implementation effect on auditor decision by empirical research methods is advantageous to the enterprise not only focus on the effect on corporate performance by the implementation of ERP but focus on the effect on audit.So the enterprise will effectively solve the problems of the implementation of ERP system and give full play to the advantages of the ERP system.This has an important significance for listed companies.(2)the domestic and foreign research in the construction of audit fees and audit opinion model also consider the influence of the main features of enterprise level and characteristics of auditor level,and few research of consider the information technology investment characteristics of enterprises in the enterprise level features.In this paper,the ERP system is taken as the influencing factor of the enterprise characteristics,and it is incorporated into the model of audit fee and audit opinion.This research broaden ed the research paradigm of audit fees and audit opinion,and make up for the lack of research in this area.