The Effect on Audit Quality of Auditing along the Supply Chain

• المؤلفون الرئيسيون: Zang, Yoonseok, Choi, Jong-Hag, Jeong-Bon, Kim, ZHANG, Yue
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2013
• الموضوعات: Accounting; Business Law, Public Responsibility, and Ethics
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/soa_research/1236

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...