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1-2 of 2
Keywords: supply chain
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Journal Articles
Journal of International Accounting Research (2024) 23 (2): 201–223.
Published: 01 July 2024
... by Senior Editor Steve Lin. 29 04 2022 23 12 2023 27 12 2023 2024 revenue recognition customer geographic clustering major customers discretionary revenue supply chain Major customers are strategically important in modern business practice. Researchers argue...
Journal Articles
Journal of International Accounting Research 1–32.
Published: 23 April 2024
...Lixin Su (Nancy); Yue Zhang; Jing Zhao; Lei Zhuang (Harry) ABSTRACT We examine the effect of a common auditor within a supply chain, where the auditor serves both the supplier and its customer(s). This dual role allows auditors to leverage and disseminate crucial chain-specific knowledge...
