Cai, Chun; Zheng, Qianwen; Zhu, Lei - In: China journal of accounting research : CJAR 12 (2019) 4, pp. 337-355
Do supply chain audits have real effects? We focus on the effect of shared auditors in the supply chain on corporate … cost stickiness. When a supplier shares auditors with its customers, the shared auditors provide informational advantages … auditors and suppliers' cost stickiness conditional on management expectations. The results show that shared auditors in the …
