Purpose This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality. Design/methodology/approach In this qualitative study guided by the theoretical framework of institutional theory, the authors...

As supply chain risks refer to the risks transmitted among supply chain members and supply chain management (SCM) is concerned with close collaboration among chain members to enhance the chain׳s overall performance, we argue that we need to use an SCM perspective in supply chain risk management...