...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...

... supply chain Major customers are strategically important in modern business practice. Researchers argue that customers demand higher earnings quality because accounting information can help alleviate the information asymmetry in supplier-customer relationship ( Hui, Klasa, and Yeung 2012...