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Sustainability and Social Responsibility

Role of Auditor Experience in Reporting (Non) Discrimination—A Cluster Analysis Approach

Authors
  • Balaji Soundararajan (North Carolina State University)
  • Lori Rothenberg (North Carolina State University)

Abstract

Social compliance audits have become go to tools for apparel companies to identify and remedy unfair practices in supply chain. However, the auditors who perform these assessments are human beings prone to biases. In this study, we use cluster analysis to determine the various types of auditors that may exist in an organizational setting. We further examine how their biases affect the reporting of discrimination related issues in an audit. The examination of these differences could help audit managers to assign balanced teams for audits and design cross-training programs to overcome bias in an auditing organization.

Keywords: Audits, Social compliance audits, Non-discrimination

How to Cite:

Soundararajan, B. & Rothenberg, L., (2022) “Role of Auditor Experience in Reporting (Non) Discrimination—A Cluster Analysis Approach”, International Textile and Apparel Association Annual Conference Proceedings 78(1). doi: https://doi.org/10.31274/itaa.13734

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Published on
2022-09-23

Peer Reviewed

License

Creative Commons Attribution 4.0