Hugill ABSTRACT—Supply chain auditors provide companies with strategic information about the practices of suppliers yet little is known of what influences auditors ability to identify and report dangerous illegal and unethical behavior at factories. Drawing on insights from the literature on street level bureaucracy and on regulatory and audit design we theorize and investigate the factors that shape the practices of private supply chain auditors.
We find evidence that their reporting practices are shaped by an array of social factors including an auditor s experience gender and professional training ongoing relationships between auditors and audited factories and gender Chinese Overseas America Number Data diversity on audit teams. By providing the first comprehensive and systematic findings on supply chain auditing practices our study suggests strategies for designing more credible monitoring regimes. Download working paper ssrn abstract CASES COURSE MATERIALS at Cracker Barrel In the fall of activist investor Sardar Biglari has acquired nearly ownership in the Cracker Barrel restaurant chain. He believes that the board and senior management have failed and the company has underperformed relative to its peers. When he is denied a seat on the board Biglari initiates a proxy fight in an attempt to win a board position and change the direction of Cracker Barrel s strategy. Two leading proxy advisory firms.
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