Journal article

Light in Dark Places: The Hidden World of Supply Chain Fraud

S DuHadway, S Talluri, W Ho, T Buckhoff

IEEE Transactions on Engineering Management | Institute of Electrical and Electronics Engineers (IEEE) | Published : 2019


Interorganizational fraud, or fraud that occurs between organizations, is a critical component of supply chain fraud and supply chain relational risk, yet empirical evidence on the scale of interorganizational fraud and its antecedents remains scant. Despite its hidden nature, interorganizational fraud can have major implications for supply chain performance. Based on the theories of transaction cost economics, agency theory, and the fraud triangle, widely used in accounting and auditing research, five potential antecedents of supply chain fraud are considered and compared with reported losses due to interorganizational fraud. The data collected via a survey questionnaire with a sample of 15..

View full abstract

Citation metrics