全球纺织服装供应链中的社会审计动态

Geetika Jaiswal, V. Venkatesh
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引用次数: 1

摘要

影响过程对于预测所执行审计的质量至关重要。概念框架的开发是通过使用Web of Science和Scopus数据库对同行评议文献进行系统审查来实现的。以下关键词是“社会审计”,“行为准则”,“审核员绩效”,“买方-供应商”,“社会合规”,审计质量”。根据全文文章的可得性及其与社会审计背景的相关性选择了67篇文章。31篇论文因不符合相关纳入标准而被排除。所选文章为同行评议的期刊文章,包括文献综述、论文和组织报告。这些文章被交叉引用,以包括使用滚雪球技术的其他相关出版物。根据与本研究的相关性,通过交叉引用,将另外九篇文章添加到综述中。最终分析了45篇符合各种纳入标准的文献。文献分析揭示了会计会计行业社会审计中多种因素的持续交互作用。它们是:(1)外部;(2)内部(审核员组织和供方组织);(3)个人因素。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Dynamics of Social Auditing in the Global Textile and Apparel Supply Chain
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.
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