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This study examines the effects of auditors' supply-chain knowledge spillover on audit pricing. Analyzing data from audit analytics for the period from 2003-2009, we find that an auditor with supply-chain knowledge offers reduced audit fees. Specifically, the auditor with joint...
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Recent work in the supply chain literature suggests that the variance in orders placed with suppliers will be larger than that of sales to buyers. This distortion in demand information increases as it is passed along the supply chain from customers to upstream suppliers and has been referred to...
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