Supply chain transparency and corporate financial fraud

Zhaoyan Shang and Hanwen Chen

Finance Research Letters, 2025, vol. 77, issue C

Abstract: Governance effects of supply chain management are an interesting area of study. This study examines the association between supply chain transparency and the likelihood and extent of corporate financial fraud using A-share listed firms from 2013 to 2023. Findings indicate that increasing supply chain transparency can effectively inhibit financial fraud in enterprises and dampens financial fraud behavior more than probability. Furthermore, increasing enterprises' social responsibility awareness and strict external control have an inhibitory effect. This study provides valuable insight for the government in reducing enterprises' financial fraud from a nonlegal standpoint.

Keywords: Supply chain transparency; Financial fraud; Social responsibility awareness (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:77:y:2025:i:c:s1544612325003344

DOI: 10.1016/j.frl.2025.107070

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