The Effect on Audit Quality of Auditing along the Supply Chain

• Main Authors: Zang, Yoonseok, Choi, Jong-Hag, Jeong-Bon, Kim, ZHANG, Yue
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2013
• Subjects: Accounting; Business Law, Public Responsibility, and Ethics
• Online Access: https://ink.library.smu.edu.sg/soa_research/1236
• Institution: Singapore Management University

This paper investigates whether auditors, at the office level, that audit both a supplier and the supplier’s major customer firms (i.e., supply chain specialist auditors) exhibit higher audit quality to their clients (i.e., the supplier firms). We find that supply chain specialist auditors are more...