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Keywords: supply chain
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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...
Journal Articles
Journal of International Accounting Research 1–23.
Published: 25 January 2024
... extend the literature on corporate geographic characteristics. Keywords: revenue recognition; customer geographic clustering; major customers; discretionary revenue; supply chain. I. INTRODUCTION M ajor customers are strategically important in modern business practice. Researchers argue that customers...