Datei im Netzwerk der BAM verfügbar ("Closed Access")
Filtern
Erscheinungsjahr
- 2014 (1)
Dokumenttyp
Sprache
- Englisch (1)
Referierte Publikation
- nein (1) (entfernen)
Schlagworte
- Firm size (1)
- Food manufacturing (1)
- Food safety (1)
- Generalized linear model (1)
- Ordinary least squares (1)
- Private standards (1)
- Standard compliance (1)
- Tobit model (1)
We use a new database of food producing firms to explain different outcomes of third party certification audits across firms. The database from the retailer-initiated certification scheme of the International Featured Standard (IFS) includes auditing reports from more than 13,000 firms producing in 96 countries over the period 2011 to 2013. Information on each firms' conformance with the private standard require-ments as well as company specific characteristics such as branch, region, past experience with the standard and firm size is provided. While the previous literature emphasizes the role of auditor independence for differing audit results, we suggest that company specific variables play an important role. In our empirical analysis, we find a U-shaped relationship between firm size and performance: microenter-prises and large companies are more likely to conform to the requirements of the standard than small to medium sized companies – confirming our predictions from organizational theory. We conclude our research with suggestions for further re-search.