We have studied E-business audit as a specialized service rendered in an information technology intensive environment. A service model is used to research the E-business audit context. Here auditing is viewed as a specialized technical service conducted in the context of E-business technologies,...

This study investigates the effect of a partner-client relationship on auditor switches.We find that a non-signing partner, especially one who is ‘job-hopping,' has a significant effect on auditor switches. Specifically, if a partner who was the signatory of a public company's annual report no...

Negotiations between buyers and suppliers that require sharing cost details to identify profitable relationship specific investments often fail and result in hold-ups. Based on inequity aversion, strategic uncertainty, and risk dominance criteria, we expect negotiators to be more reluctant to...

Conceptually, customer relationship value depends on customer perceptions of the cost of switching to another supplier. Empirical tests of switching cost effects have been hampered because traditional performance measurement systems and customer satisfaction scores do not reflect switching cost...

This paper explores interorganizational cost management (IOCM) practices in the exchange process. IOCM can be defined as buyers' and suppliers' coordinated efforts to reduce costs. Past research has primarily argued that such practices depend on component characteristics, relationship...

This paper examines the way in which calculative practices are implicated in perceptions of trustworthiness in the UK retail sector. In the sector, where trust receives much attention in declarations of intent, the notion of category management - a framework for orchestrating collaborative...

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...

Internal controls influence information quality, thus affecting the ability of supply chain partners, who rely on collaborative systems of information sharing, to reliably contract. Using SOX-related internal control assessments as a proxy for internal control quality and U.S. GAAP-mandated...