000			02223nab a2200229 a 4500
999			_c199215 _d199215
003			OSt
005			20200226101955.0
008			191205s20172016xxu||||| |||| 00| 0 eng d
040			_aCO-BoUGC _cCO-BoUGC
100	1		_aBauer, Andrew M. _9176730
245	1	0	_aSupplier internal control quality and the duration of customer-supplier relationships _cAndrew M. Bauer, Darren Henderson & Daniel P. Lynch
300			_aPáginas 59 a la 82
520	3		_aInternal 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 major customer disclosures, we find that supplier internal control quality influences supply chain relationship duration. Specifically, our evidence demonstrates that: (1) poor internal control quality increases the likelihood of subsequent customer-supplier relationship termination; (2) timely control weakness remediation attenuates termination likelihood; and (3) weaknesses affecting customer contracting drive the effect of internal control quality on relationship termination. Our results control for supplier operational quality and performance, and are robust to propensity score matching techniques, controls for reverse causality, and alternative proxies for relationship termination and internal control quality. Overall, our findings are consistent with customers viewing strong supplier controls as important, albeit overlooked, contracting elements with significant implications for supply chain relationships.
650	1	4	_991036 _aContabilidad _vPublicaciones seriadas
650	2	4	_93377 _aControl interno _vPublicaciones seriadas
650	2	4	_958650 _aLogística en los negocios _vPublicaciones seriadas
650	2	0	_9176633 _aInformación financiera _vPublicaciones seriadas
700	1		_aHenderson, Darren _9176731
700	1		_aLynch, Daniel P. _9176732
773	0		_082265 _9378922 _aThe accounting review 2018 V.93 No.3 (Jul) _o0000002033702 _x0001-4826 (papel) _h24 páginas _nIncluye tablas, figuras, referencias bibliográficas y apéndices
942			_2ddc _cART