Abstract

http://ssrn.com/abstract=2343802
 
 

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Monitoring the Monitors: How Social Factors Influence Supply Chain Auditors


Jodi L. Short


University of California Hastings College of the Law

Michael W. Toffel


Harvard Business School (HBS) - Technology & Operations Management Unit

Andrea Hugill


Harvard Business School

February 9, 2014

Harvard Business School Technology & Operations Mgt. Unit Working Paper No. 14-032
UC Hastings Research Paper No. 84

Abstract:     
Supply chain auditors provide companies with strategic information about the practices of suppliers, yet little is known of what influences auditors’ ability to identify and report dangerous, illegal, and unethical behavior at factories. Drawing on insights from the literatures on street-level bureaucracy and on regulatory and audit design, we theorize and investigate the factors that shape the practices of private supply chain auditors. We find evidence that their reporting practices are shaped by an array of social factors, including an auditor’s experience, gender, and professional training; ongoing relationships between auditors and audited factories; and gender diversity on audit teams. By providing the first comprehensive and systematic findings on supply chain auditing practices, our study suggests strategies for designing more credible monitoring regimes.

Number of Pages in PDF File: 41

Keywords: industry self-regulation, auditing, codes of conduct, supply chains, corporate social responsibility, globalization

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Date posted: October 25, 2013 ; Last revised: July 22, 2014

Suggested Citation

Short, Jodi L. and Toffel, Michael W. and Hugill, Andrea, Monitoring the Monitors: How Social Factors Influence Supply Chain Auditors (February 9, 2014). Harvard Business School Technology & Operations Mgt. Unit Working Paper No. 14-032; UC Hastings Research Paper No. 84. Available at SSRN: http://ssrn.com/abstract=2343802 or http://dx.doi.org/10.2139/ssrn.2343802

Contact Information

J. L. Short
University of California Hastings College of the Law ( email )
200 McAllister Street
San Francisco, CA 94102
United States

Michael W. Toffel (Contact Author)
Harvard Business School (HBS) - Technology & Operations Management Unit ( email )
Boston, MA 02163
United States
617.384.8043 (Phone)
Andrea Hugill
Harvard Business School ( email )
Soldiers Field Road
Morgan 270C
Boston, MA 02163
United States
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