The role of social auditors : A categorization of the unknown

Abstract: As demands on companies’ accountability have increased, researchers have turned their attention towards the social auditing practice and studied its role in companies supply chains. This study highlights a theory gap, questioning existing praise and criticism correlated to the categorization of social auditors. By comparing two different social audit categories, namely the independent and internal auditors, this paper contribute with a broader understanding of the similarities and differences between the two audit types. This study addresses the research question; how does the independent and internal social audit type support companies’ work with improving social standards in the supply chain? The theoretical framework includes aspects within the area of social auditing, buyer-supplier relationships and theories regarding the categorization of the two audit types. The study draws upon a qualitative approach investigating two cases with different social auditors, finding that both auditor types have their strengths and weaknesses, and therefore support companies in different ways. Referring to this tradeoff, this study concludes that the praise and criticism correlated to the two audit classifications of independent and internal auditor might not be completely valid, which calls for further research.