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Record W4414939270 · doi:10.1080/24725854.2025.2569666

Audit and compliance in supply chains with damage cost sharing under supplier’s responsibility standards

2025· article· en· W4414939270 on OpenAlexafffund
Prashant Chintapalli, Yang Li, Hubert Pun

Bibliographic record

VenueIISE Transactions · 2025
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicSustainable Supply Chain Management
Canadian institutionsWestern University
FundersSocial Sciences and Humanities Research Council of Canada
KeywordsAuditSupply chainCompliance (psychology)Financial AuditCost sharingOrder (exchange)

Abstract

fetched live from OpenAlex

Governmental and industry standards enforce responsibility in supply chains. However, supplier violations often impose costs on buyers, leading to misaligned incentives. Buyer audits act as proactive measures to ensure supplier compliance, while reactive measures hold non-compliant suppliers accountable for damages.We examine the interaction between buyer audits and supplier safety compliance when reputable buyers and a supplier share damages from non-compliance. Buyers and the supplier set their audit and safety levels, respectively, with the supplier bearing a fraction of the damage cost for under-compliance.Our findings indicate that stricter audits enhance supplier safety when damage costs are low but not when costs are high. Likewise, joint audits can compromise supplier safety at high damage costs but enhance it at lower costs. However, shared audits can result in better supplier safety than joint audits. Finally, with high damage costs, suppliers profit more from joint audits than independent audits, while buyers achieve maximum profits in audit scheme that has audit level sufficiently higher than the others.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.010
metaresearch head score (Gemma)0.049
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Simulation or modeling · Consensus signal: Simulation or modeling
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.012
Threshold uncertainty score0.055

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0100.049
Meta-epidemiology (narrow)0.0000.001
Meta-epidemiology (broad)0.0010.001
Bibliometrics0.0010.002
Science and technology studies0.0010.003
Scholarly communication0.0040.005
Open science0.0010.003
Research integrity0.0020.002
Insufficient payload (model declined to judge)0.0060.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.019
GPT teacher head0.272
Teacher spread0.254 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designSimulation or modeling
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations0
Published2025
Admission routes2
Has abstractyes

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