Dynamics of Social Auditing in the Global Textile and Apparel Supply Chain

Abstract

influence process will be crucial in predicting quality of the audits performed. Development of the conceptual framework is achieved through a systematic review of the peer-reviewed literature using Web of Science and Scopus databases. Following keywords, ‘social audit’, ‘code of conduct’, ‘auditor performance’, ‘buyer-supplier’, ‘social compliance’, audit quality’ were searched. Sixty-seven articles were selected based on the availability of the full text articles and their relevance to social audit context. Thirty-one papers were excluded based on not fulfilling relevant inclusion criteria. Selected articles were peer reviewed journal articles, including literature reviews, theses, and organizational reports. These articles were cross-referenced to include additional relevant publications using the snow balling technique. Nine more articles were added to the review by cross-referencing based on their relevance to this study. Total forty-five articles, meeting various inclusion criterion, were finally analyzed. Literature analyses revealed constant interaction of multiple factors in the social auditing at T&A industry. These were: (1) external ; (2) internal (auditor’s organization and suppliers’ organization); and (3) personal factors.