Abstract

http://ssrn.com/abstract=2343802
 
 

References (153)



 


 



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

September 4, 2014

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

Abstract:     
Outsourcing firms increasingly rely on social auditors to provide strategic information about the conduct of their suppliers to manage the reputational risks that can arise from dangerous, illegal, and unethical behavior at supply chain factories. But little is known about what influences auditors’ ability to identify and report poor supplier conduct. We find evidence that private supply chain auditors’ reporting practices are shaped by several social factors including their experience, gender, and professional training; their ongoing relationships with suppliers; and the gender diversity of their audit teams. By providing the first comprehensive and systematic findings on supply chain auditing practices, our study suggests strategies companies can pursue to develop more credible monitoring regimes to reduce information asymmetries between themselves and their suppliers.

Number of Pages in PDF File: 52

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

working papers series


Download This Paper

Date posted: October 25, 2013 ; Last revised: September 6, 2014

Suggested Citation

Short, Jodi L. and Toffel, Michael W. and Hugill, Andrea, Monitoring the Monitors: How Social Factors Influence Supply Chain Auditors (September 4, 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
Feedback to SSRN


Paper statistics
Abstract Views: 1,523
Downloads: 562
Download Rank: 24,980
References:  153

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo3 in 0.422 seconds