The focus of this study is to identify the critical risk factors that can be used to assess the impact of B2B e-commerce on overall enterprise risk. The Khazanchi and Sutton (2001) framework for B2B e-commerce assurance is applied as the organizing conceptual model for the study. The framework...

As organisations increasingly face the need to compete for market share by building highly integrated global supply chains, governance of these complex relationships becomes a major strategic challenge. Research reporting high failure rates for collaborative alliances with supply chain partners...

As organizations increasingly face the need to compete for market share by building highly integrated global supply chains, governance of these complex relationships becomes a major strategic challenge. Research reporting high failure rates for collaborative alliances with supply chain partners...

Enterprise risk management (ERM) has arguably become the dominant strategic management focus of organizations primarily due to a combination of factors — stakeholders’ aversion to uncertainty, volatility of the current marketplace, and compliance mandates such as the Sarbanes-Oxley Act. The...

Recognizing the need for effective cyber risk management processes across the supply chain, the AICPA issued a new SOC in March 2020 for assuring cyber supply chain risk management (C-SCRM) processes. This study examines supply chain relationship factors and cyber risk issues to better...