Auditing Global Supply Chains – What Influences Decisions?
Thoughtful and important work by Mike Toffel (a former classmate) and others on what shapes auditor-level decisions in their audits of global supply chains. With the crucial gatekeeper role played by these organizations and their individual staff in regulatory and industry-led compliance programs, it is important to understand what influences their decisions.
Reminds me of a point made by Minister Terry Lake: ‘…who audits the auditor…?’
HBS Working Paper: What Shapes the Gatekeepers? Evidence from Global Supply Chain Auditors
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