Supply Chain Shareholding and Audit Risks

DOI

10.2991/978-94-6239-758-3_67How to use a DOI?

Keywords

Supply chain equity holdings; Audit risk; Operational risk

Abstract

This study uses A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2013 to 2023 as its research sample to systematically examine the impact of supply chain equity holdings on audit risk. The findings reveal that supply chain equity holdings significantly increase a firm’s audit risk. Further analysis indicates that the positive impact of supply chain equity holdings on audit risk is more pronounced in firms with higher supply chain concentration and greater external scrutiny. From the perspective of supply chain equity linkages, this study enriches the research on factors influencing audit risk, providing empirical evidence and decision-making references for firms to optimize supply chain governance and for auditors to refine risk assessments.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Lidan Zhang
PY  - 2026
DA  - 2026/09/08
TI  - Supply Chain Shareholding and Audit Risks
BT  - Proceedings of the 2026 7th International Conference on Management Science and Engineering Management (ICMSEM 2026)
PB  - Atlantis Press
SP  - 676
EP  - 686
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-758-3_67
DO  - 10.2991/978-94-6239-758-3_67
ID  - Zhang2026
ER  -