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Sustainable supply chain management has become an increasingly important driver of business performance. Understanding the contingent nature of how performance is improved in this context is therefore a critical task for management. The purpose of this paper is to explore the moderating effects of two practices unique to sustainable supply chain – ecocentricity and supply chain traceability – on a firm’s environmental and operating cost performance.

Survey data were collected from 248 UK manufacturing firms and analyzed using moderated hierarchical regression.

The results suggest that green supply chain management (GSCM) practices are associated with improvements in both environmental and cost-based performance. Further, higher levels of ecocentricity and supply chain traceability are associated with stronger relationships between GSCM practices and cost performance. Contrary to expectations, high levels of supply chain traceability were found to negatively moderate the relationship between GSCM practices and environmental performance.

The research design was survey-based and cross-sectional. Future studies would benefit from longitudinal research designs that capture the effects of GSCM practices on performance over an extended period. The survey data is also perceptual; using secondary data to capture environmental performance outcomes, for example, would be another opportunity for future research.

The authors provide additional support to findings that GSCM practices benefit both environmental and cost performance dimensions. In this context, the authors show that investments by firms in working with a broader set of eco-system partners (ecocentricity) and building supply chain traceability and leads to improved environmental sustainability outcomes. The authors encourage managers to carefully consider how they conceptualize and monitor their supply chains.

This paper offers several contributions to the research in this area. First, the authors develop and validate a measurement scale for ecocentricity and supply chain traceability. Second, the authors show how these two variables – unique to sustainable supply chains – can positively influence firm and environmental performance.

Why do managers redesign global supply chains in a particular manner when faced with compounding geopolitical disruptions? In answering this research question, this study identifies a constrained system of reasoning (decision-making logic) employed by managers when they redesign their supply chains in situations of heightened uncertainty.

The authors conducted 40 elite interviews with senior supply chain executives in 28 companies across nine industries from November 2019 to June 2020, when the UK was preparing to leave the European Union, the US–China trade war was escalating, and Covid-19 was spreading rapidly around the globe.

When redesigning global supply chains, the authors find that managerial decision-making logic is constrained by three distinct environmental ecosystem conditions: (1) the perceived intensity of institutional pressures; (2) the relative mobility of suppliers and supply chain assets; and (3) the perceived severity of the potential disruption risk. Intense government pressure and persistent geopolitical risk tend to impact firms in the same industry, resulting in similar approaches to decision-making regarding supply chain design. However, where suppliers are relatively immobile and supply chain assets are relatively fixed, a dominant logic is consistently present.

Building on an institutional logics perspective, this study finds that managerial decision-making under heightened uncertainty is not solely guided by institutional pressures but also by perceptions of the severity of risk related to potential supply chain disruption and the immobility of supply chain assets. These findings support the theoretical development of a novel construct that the authors term ‘supply chain logics’. Finally, this study provides a decision-making framework for Senior Executives competing in an increasingly complex and unstable business environment.

The purpose of this article is to develop a typology of e‐marketplace functionality and then link the typology to the associated value creation potential of differing types of e‐marketplaces.

In‐depth interviews with the executives of 50 e‐marketplaces, a web/mail‐based survey of another 350 e‐marketplaces and interviews with several e‐marketplace customers were conducted.

B2B e‐marketplaces offer a variety of different value propositions. Leading e‐marketplaces have a well‐developed strategy for reaching a particular segment of the buying community, based on service needs. Developing e‐marketplaces do not demonstrate the same focus. On one hand, only a few e‐marketplaces had developed the same winning constellations of services, while on the other hand, most were planning a roll‐out of a wide variety of services that would carry them far beyond a focused strategy. The success of this approach seems problematic.

The prudent customer of an e‐marketplace should weigh their requirements against the functionality found across the broad set of e‐marketplaces as well as against the constellations of functionality (and value creation potential) developed in this research. Only after a careful assessment of needs, can companies make rational decisions about how to effectively use e‐marketplaces.

This research employs a strong research method to create a unique typology of e‐marketplace functionality. This research also links the typology of e‐marketplace functionality to its value creating potential.

This study aims to examine publications of supply chain management (SCM) researchers from across the world and maps the leadership role of authors and institutions based on how prolific they are in publishing and on network measures of centrality while accounting for the quality of the outlets that they publish in. It aims to inform stakeholders on who the leading SCM scholars are, their primary areas of SCM research, their publication profiles and the nature of their networks. It also identifies and informs on the leading SCM research institutions of the world and where leadership in specific areas of SCM research is emerging from.

Based on SCM papers appearing in a set of seven leading journals over the 15-year period of 2001-2015, publication scores and social network analysis measures of total degree centrality and Bonacich power centrality are used to identify the highest ranked agents in SCM research overall, as well as in some specific areas of SCM research. Social network analysis is also used to examine the nature and scope of the networks of the ranked agents and where leadership in SCM research is emerging from.

Authors and institutions from the USA and UK are found to dominate much of the rankings in SCM research both by publication score and social network analysis measures of centrality. In examining the networks of the very top authors and institutions of the world, their networks are found to be more inward-looking (country-centric) than outward-looking (globally dispersed). Further, researchers in Europe and Asia alike are found to exhibit significant continental inclinations in their network formations with researchers in Europe displaying greater propensity to collaborate with their European-based counterparts and researchers in Asia with their Asian-based counterparts. Also, from among the journals, Supply Chain Management: An International Journal is found to exhibit a far more expansive global reach than any of the other journals.

The journal set used in this study, though representative of high-quality SCM research outlets, is not exhaustive of all potential outlets that publish SCM research. Further, the measure of quality that this study assigns to the various publications is based solely on a publication score that accounts for the quality of the journals, as rated by Association of Business Schools that the papers appear in and nothing else.

By informing the community of stakeholders of SCM research about the top-ranked SCM authors, institutions and countries of the world, the nature of their networks, as well as what the primary areas of SCM research of the leading authors in the world are, this research provides stakeholders, including managers, researchers and students, information that is helpful to them not only because of the insights it provides but also for the gauging of potential for embedding themselves in specific networks, engaging in collaborative research with the leading agents or pursuing educational opportunities with them.

This research is the first of its kind to identify and rank the top SCM authors and institutions from across the world using a representative set of seven leading SCM and primary OM journals based on publication scores and social network measures of centrality. The research is also the first of its kind to identify and rank the top authors and institutions within specific areas of SCM research and to identify future research opportunities relating to aspects of collaboration and networking in research endeavors.

We investigate the effect of the PCAOB’s Part II report on annually inspected firms’ audit fees and audit quality. The PCAOB replaced the peer review auditor program with an independent inspection of audit firms. Upon completion of each inspection, the PCAOB issued inspection reports that include a public portion (Part I) of identified audit deficiencies, and (in most cases) a nonpublic portion (Part II) of identified quality control weaknesses. The Part II report is only made public when the PCAOB deems that remediation was insuffcient after at least 12 months have passed. Starting around the time of the 2007 Deloitte censure (Boone et al., 2015), the PCAOB shifted from a soft synergistic approach to an antagonistic approach, such that Part II reports were imminent, despite delays that ultimately led to their release one to four years later than expected. Our study spans the period from 2007 to 2015, and examines the effect on audit fees and audit quality at the earliest date that the Part II report could have been released – 12 months after the Part I report was issued. We find that following the 12 month period, that annually inspected audit firms eventually lost reputation by lower audit fees, while they concurrently made remedial efforts to increase the quality of their client’s financial reporting quality (abnormal accruals magnitude and restatements). However, three years after the Part II report was actually released, audit fees increased.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

This chapter offers a comprehensive review the literature on authentic leadership (AL). The authors employ a bibliometric approach to identify, classify, visualise and synthesise relevant scholarly publications and the work of a core group of interdisciplinary scholars who are key contributors to the research on AL. They review 264 journal articles, adopting a clustering technique to assess the central themes of AL scholarship. They identify five distinct thematic clusters: authenticity in the context of leadership; structure of AL; social perspectives on AL; dynamism of AL; and value perceptions of AL. Velt and Sinkovics assert that these clusters will help scholars of AL to understand the dominant streams in the literature and provide a foundation for future research.

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the audited end of year financial reports for thirty midsized US cities. The analysis focuses on whether and how quickly and how extensively revenue and spending directions from past years are altered by recessions. A seven year series of Comprehensive Annual Financial Report (CAFR) data serves to explore whether citiesʼ revenues and spending, especially the traditional property tax and core functions such as public safety and infrastructure withstood the brief 2001 and the persistent 2007 recessions? The findings point to consumption (spending) over stability (revenue minus expense) for the recession of 2007, particularly in 2008 and 2009.

This paper empirically examines whether the order of liability and preferred stock accounts presented on the balance sheet is consistent with how the stock market values their riskiness.

This paper measures a firm’s riskiness with idiosyncratic risk and employs the first-difference design to test the relation between idiosyncratic risk and the order of current liabilities, noncurrent liabilities and preferred stock, respectively. Further, the paper tests whether operating liabilities are viewed as riskier than financial liabilities. Finally, the authors partition their sample based on the degree of financial distress and investigate whether the results differ between the two subsamples.

The paper finds that current liabilities are viewed as riskier than noncurrent liabilities and preferred stock is viewed as less risky than current and noncurrent liabilities, consistent with the ordering on the balance sheet. Further, the paper finds that operating liabilities are viewed as riskier than financial liabilities. Finally, the authors find that total liabilities and preferred stock (redeemable and convertible classes) are viewed as riskier for distressed firms than for nondistressed firms.

The authors thoroughly investigate the riskiness of several classes of claims and document that the classification of liabilities and preferred stock classes is relevant to common stockholders for assessing their associated risk.