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Full-Text Articles in Finance and Financial Management
Supply Chain Finance: Exploring The State Of Adoption With Small Business Suppliers In U.S. Defense Procurement Contracts, James C. Phelps Iii
Supply Chain Finance: Exploring The State Of Adoption With Small Business Suppliers In U.S. Defense Procurement Contracts, James C. Phelps Iii
Electronic Theses and Dissertations
Innovative supply chain finance (SCF) practices offer alternative approaches to relief of cash flow distress for suppliers in an extended enterprise by enhancing access to and affordability of working capital. Adopting optional SCF instruments can be especially beneficial for small–medium-sized enterprises (SMEs), which are more acutely affected when credit conditions tighten. This explorative research described the state of buyer-led SCF adoption in defense procurement contracts used to produce highly technical weapons systems. A case study research design with embedded units across four groups of intermediaries was employed to compare the state of SCF adoption between a defense and a commercial …
The Effect Of Nondiagnostic Information On Internal Auditor Skepticism: Capturing The Dilution Effect, Joseph Anthony Giordano
The Effect Of Nondiagnostic Information On Internal Auditor Skepticism: Capturing The Dilution Effect, Joseph Anthony Giordano
Electronic Theses and Dissertations
Internal auditors assigned to assess internal controls over financial reporting incorporate irrelevant information into their judgment, showing decreased skepticism when irrelevant information contradicts preconceived stereotypes of management, known as the dilution effect and attributed to the representativeness heuristic. Irrelevant information consistent with preconceived stereotypes does not decrease skepticism. In this experiment practicing internal auditors are provided an irrelevant description of the Chief Information Officer portrayed as either gregarious or introverted then subsequently receive relevant internal controls information. When the Chief Information Officer is described as gregarious, counter to common stereotypes, internal auditors assess risk as less likely to occur compared …