Research Magazine 2020

Executive Takeaways

■ Financially challenged suppliers’ reliance on major customers can be a bane or a boon. ■ Major customers can take advantage of vulnerabilities to increase a supplier’s financial risk. ■ Auditors can provide insights to better manage risks in the supply chain. ■ Supply-chain relationships should be carefully monitored, evaluated, and managed.

Divesh Sharma, Professor of Accounting

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