الفهرس 
Studies Related to the Supply Chain:
Supply Chain: An Introduction:Only 14 pages are availabe for public view
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Abstract
The research aims to explore whether the auditor can audit the relationships between supply chain parties through information sharing between them and its impact on audit quality. The researcher measures the audit quality by using audit planning, auditor’s independence, industry specialization, auditor’s reputation and audit reporting delay as audit quality factors. The researcher depends on the deductive approach. Drawing upon the results of a field study involving 116 participants including external auditors and academic staff, the researcher finds that there is a positive relationship between auditing supply chain relationships and the audit quality. Moreover, there is a significant positive relationship between auditing supply chain relationships and audit planning, industry specialization, auditor’s independence, auditor’s reputation, and audit reporting delay as audit quality factors.Keywords: Supply Chain, Supply chain Information Sharing, Audit Quality.