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Dissertation
Strategic fit in supply chain and supplier audit fees
Doctor of Philosophy (Ph.D.), Drexel University
Jun 2021
DOI:
https://doi.org/10.17918/00000708
Abstract
This study examines whether the strategic fit between supply chain participants is associated with supplier audit fees. I posit that strategic fit should enhance the trust and information sharing between trading partners and mitigate the business risk and inherent risk of suppliers, thereby leading to lower audit fees. I utilize regulation-mandated major customer disclosure to construct a dataset consisting of supplier-customer dyads to investigate this proposition. The empirical results support my hypothesis. In addition, the results indicate that if auditors are industry specialists or have long tenures, they are more likely to recognize the benefits of strategic fit and lower the audit fees. Moreover, the results also show that when both parties are prospectors, strategic fit can help reduce audit fees for suppliers, more than when both follow defender strategies.
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Details
- Title
- Strategic fit in supply chain and supplier audit fees
- Creators
- Sheng Liu
- Contributors
- Hsihui Chang (Advisor)Anthony Paul Curatola (Advisor)
- Awarding Institution
- Drexel University
- Degree Awarded
- Doctor of Philosophy (Ph.D.)
- Publisher
- Drexel University; Philadelphia, Pennsylvania
- Number of pages
- v, 52 pages
- Resource Type
- Dissertation
- Language
- English
- Academic Unit
- Accounting; Bennett S. LeBow College of Business; Drexel University
- Other Identifier
- 991015080549504721