International Peer-Reviewed JournalOpen AccessISSN 2456-8880
irejournals@gmail.com+91-7433024337

Home / Current Issue / Paper 1711006

1711006 Vol 3 · Issue 3 Download Paper

High-Velocity Compliance at Scale: Queueing-Theoretic Models for Multi-subsidiary Reporting Deadlines

Ogochukwu Prisca Onyelucheya Chizoba Michael Okafor Blessing Olajumoke Farounbi Akindamola Samuel Akinola

Subject area: Management and Commerce  ·  Area of research: Compliance Management

Abstract

This paper presents a queueing-theoretic approach to managing high-velocity compliance across multisubsidiary organizations, addressing the challenges of reporting deadlines, regulatory obligations, and operational bottlenecks. Large multinational corporations face significant complexity in aligning subsidiary reporting timelines, particularly when centralized compliance functions must integrate diverse financial, operational, and legal data. Delays in reporting increase regulatory risk, penalties, and reputational exposure, necessitating the development of scalable models that capture the dynamics of concurrent reporting tasks. Leveraging queueing theory, this study conceptualizes subsidiaries as service nodes in a multi-server system, where interdependencies, arrival rates, and processing times influence overall compliance throughput. Through a systematic review of existing literature on compliance management, queueing models, and corporate reporting structures, the study identifies key design parameters, highlights gaps in current approaches, and proposes a framework for predictive and real-time management of reporting deadlines. The framework offers both theoretical contributions to queueing applications in corporate governance and practical guidance for compliance officers seeking to reduce delays, optimize resource allocation, and enhance reporting reliability across large-scale organizations. This conceptual study provides a foundation for future empirical validation and the development of software-based decision support tools for compliance management.

Keywords

Queueing-theoretic compliance modeling, Multi-subsidiary reporting management, High-velocity deadline optimization, corporate governance efficiency, Regulatory risk mitigation, Predictive reporting frameworks

References

[1] [1]M. Elhelaly, “Related party transactions, corporate governance and accounting quality in Greece,” Jul. 2014.

[2] [2]E. A. Gordon, E. Henry, T. J. Louwers, and B. J. Reed, “Auditing Related Party Transactions: A Literature Overview and Research Synthesis,” Accounting Horizons, vol. 21, no. 1, pp. 81–102, Mar. 2007, doi: 10.2308/ACCH.2007.21.1.81.

[3] [3]M. Casson, “Enterprise and Leadership,” Enterprise and Leadership, Oct. 2013, doi: 10.4337/9781843767022.

[4] [4]M. Fooladi and M. Farhadi, “Corporate governance and detrimental related party transactionsEvidence from Malaysia,” Asian Review of Accounting, vol. 27, no. 2, pp. 196–227, May 2019, doi: 10.1108/ARA-02-2018-0029.

[5] [5]P. L. Marchini, T. Mazza, and A. Medioli, “Related party transactions, corporate governance and earnings management,” Corporate Governance, vol. 18, no. 6, pp. 1124–1146, Oct. 2018, doi: 10.1108/CG-11-2017-0271.

[6] [6]M. El-Helaly, “Related-party transactions: a review of the regulation, governance and auditing literature,” Managerial Auditing Journal, vol. 33, no. 8–9, pp. 779–806, Nov. 2018, doi: 10.1108/MAJ-07-2017-1602.

[7] [7]A. Tiwari, C. J. Turner, and B. Majeed, “A review of business process mining: state‐of‐the‐art and future trends,” Business Process Management Journal, vol. 14, no. 1, pp. 5–22, Feb. 2008, doi: 10.1108/14637150810849373.

[8] [8]P. Antràs and E. Helpman, “Global sourcing,” Journal of Political Economy, vol. 112, no. 3, pp. 552–580, Jun. 2004, doi: 10.1086/383099.

[9] [9]M. Riani, A. C. Atkinson, and D. Perrotta, “A parametric framework for the comparison of methods of very robust regression,” Statistical Science, vol. 29, no. 1, pp. 128–143, 2014, doi: 10.1214/13-STS437.

[10] [10]“Full article: On Characterizations and Tests of Benford’s Law.” Accessed: Sep. 18, 2018. [Online]. Available: https://www.tandfonline.com/doi/full/10.1080/01621459.2019.1891927

[11] [11]M. Augier and D. J. Teece, “Dynamic capabilities and the role of managers in business strategy and economic performance,” Organization Science, vol. 20, no. 2, pp. 410–421, Mar. 2009, doi: 10.1287/ORSC.1090.0424.

[12] [12]W. K. T. Cho and B. J. Gaines, “Breaking the (Benford) law: Statistical fraud detection in campaign finance,” American Statistician, vol. 61, no. 3, pp. 218–223, Aug. 2007, doi: 10.1198/000313007X223496.

[13] [13]R. J. Serfling, “Approximation Theorems of Mathematical Statistics,” Approximation Theorems of Mathematical Statistics, pp. 1–371, Jan. 2008, doi: 10.1002/9780470316481.

[14] [14]P. Rubin-Delanchy, N. A. Heard, and D. J. Lawson, “Meta-Analysis of Mid-p-Values: Some New Results based on the Convex Order,” J Am Stat Assoc, vol. 114, no. 527, pp. 1105–1112, Jul. 2019, doi: 10.1080/01621459.2018.1469994.

[15] [15]P. Rousseeuw, D. Perrotta, M. Riani, and M. Hubert, “Robust Monitoring of Time Series with Application to Fraud Detection,” Econom Stat, vol. 9, pp. 108–121, Jan. 2019, doi: 10.1016/J.ECOSTA.2018.05.001.

[16] [16]R. M. Fewster, “A simple explanation of benford’s law,” American Statistician, vol. 63, no. 1, pp. 26–32, 2009, doi: 10.1198/TAST.2009.0005.

[17] [17]B. J. Christensen and C. Kowalczyk, “Globalization: Strategies and effects,” Globalization: Strategies and Effects, pp. 1–617, Jan. 2017, doi: 10.1007/978-3-662-49502-5.

[18] [18]L. Pietronero, E. Tosatti, V. Tosatti, and A. Vespignani, “Explaining the uneven distribution of numbers in nature: The laws of Benford and Zipf,” Physica A: Statistical Mechanics and its Applications, vol. 293, no. 1–2, pp. 297–304, Apr. 2001, doi: 10.1016/S0378-4371(00)00633-6.

[19] [19]D. J. Teece, “The foundations of enterprise performance: Dynamic and ordinary capabilities in an (economic) theory of firms,” Academy of Management Perspectives, vol. 28, no. 4, pp. 328–352, Nov. 2014, doi: 10.5465/AMP.2013.0116.

[20] [20]M. Riani, A. Corbellini, and A. C. Atkinson, “The Use of Prior Information in Very Robust Regression for Fraud Detection,” International Statistical Review, vol. 86, no. 2, pp. 205–218, Aug. 2018, doi: 10.1111/INSR.12247.

[21] [21]M. J. Nigrini, “Benford’s law: Applications for forensic accounting, auditing, and fraud detection,” Benford’s Law: Applications for Forensic Accounting, Auditing, and Fraud Detection, pp. 1–330, Jan. 2012, doi: 10.1002/9781119203094.

[22] [22]L. Pericchi and D. Torres, “Quick anomaly detection by the Newcomb-Benford Law, with applications to electoral processes data from the USA, Puerto Rico and Venezuela,” Statistical Science, vol. 26, no. 4, pp. 502–516, Nov. 2011, doi: 10.1214/09-STS296.

[23] [23]S. J. Miller and M. J. Nigrini, “Order statistics and benford’s law,” Int J Math Math Sci, vol. 2008, 2008, doi: 10.1155/2008/382948.

[24] [24]“Benford’s Law,” Benford’s Law, Jul. 2015, doi: 10.1515/9781400866595.

[25] [25]R. P. Castanias and C. E. Helfat, “The managerial rents model: Theory and empirical analysis,” J Manage, vol. 27, no. 6, pp. 661–678, Dec. 2001, doi: 10.1177/014920630102700604.

[26] [26]D. J. Teece, “Dynamic capabilities and the multinational enterprise,” Globalization: Strategies and Effects, pp. 105–129, Jan. 2017, doi: 10.1007/978-3-662-49502-5_5/TABLES/2.

[27] [27]H. Chen, “Theory-driven evaluation: Conceptual framework, application and advancement,” 2012, Springer Fachmedien Wiesbaden.

[28] [28]H. Chen, “A theory-driven evaluation perspective on mixed methods research,” Res Sc, vol. 13, no. 1, pp. 75–83, 2006.

[29] [29]A. A. Syntetos, Z. Babai, J. E. Boylan, S. Kolassa, and K. Nikolopoulos, “Supply chain forecasting: Theory, practice, their gap and the future,” Eur J Oper Res, vol. 252, no. 1, pp. 1–26, Jul. 2016, doi: 10.1016/j.ejor.2015.11.010.

[30] [30]K. Corley and D. Gioia, “Building theory about theory building: What constitutes a theoretical contribution?,” Academy of Management Review, vol. 36, no. 1, pp. 12–32, Jan. 2011, doi: 10.5465/AMR.2009.0486.

[31] [31]J. Oyola, H. Arntzen, and D. L. Woodruff, “The stochastic vehicle routing problem, a literature review, Part II: solution methods,” EURO Journal on Transportation and Logistics, vol. 6, no. 4, pp. 349–388, Dec. 2017, doi: 10.1007/S13676-016-0099-7.

[32] [32]H. Lei, G. Laporte, and B. Guo, “The capacitated vehicle routing problem with stochastic demands and time windows,” Comput Oper Res, vol. 38, no. 12, pp. 1775–1783, Dec. 2011, doi: 10.1016/j.cor.2011.02.007.

[33] [33]D. J. Teece, “A dynamic capabilities-based entrepreneurial theory of the multinational enterprise,” J Int Bus Stud, vol. 45, no. 1, pp. 8–37, 2014, doi: 10.1057/JIBS.2013.54.

[34] [34]D. J. Teece, “Dynamic Capabilities: Routines versus Entrepreneurial Action,” Journal of Management Studies, vol. 49, no. 8, pp. 1395–1401, Dec. 2012, doi: 10.1111/J.1467-6486.2012.01080.X.

[35] [35]O. Benyeogor, D. Jambol, O. Amah, D. Obiga, S. Awe, and A. Erinle, “Pressure relief management philosophy for MPD operations on surface stack HPHT exploration wells,” SPE Nigeria Annual International Conference and Exhibition, 2019, doi: D033S014R005.

[36] [36]B. S. Adelusi and O. D. Adeniji, “Analyzing the Usage of Accounting Software for Short Medium Services (SMS) using Panel Data to improve Business competitiveness of Microfinance,” [Journal Not Specified], 2019.

[37] [37]S. F. Turner and M. J. Fern, “Examining the Stability and Variability of Routine Performances: The Effects of Experience and Context Change,” Journal of Management Studies, vol. 49, no. 8, pp. 1407–1434, Dec. 2012, doi: 10.1111/J.1467-6486.2012.01061.X.

[38] [38]B. J. . Christensen and Carsten. Kowalczyk, “Globalization : strategies and effects,” 2017.

[39] [39]S. A. Zahra, R. D. Ireland, and M. A. Hitt, “International expansion by new venture firms: International diversity, mode of market entry, technological learning, and performance,” Academy of Management Journal, vol. 43, no. 5, pp. 925–950, 2000, doi: 10.2307/1556420.

[40] [40]“Dynamic Capabilities and the Multinational Enterprise | SpringerLink.” Accessed: Sep. 18, 2018. [Online]. Available: https://link.springer.com/chapter/10.1007/978-3-662-49502-5_5

[41] [41]B. J. . Christensen and Carsten. Kowalczyk, “Globalization : strategies and effects,” 2017.

[42] [42]T. J. Sturgeon, “Modular production networks: A new American model of industrial organization,” Industrial and Corporate Change, vol. 11, no. 3, pp. 451–496, 2002, doi: 10.1093/ICC/11.3.451.

[43] [43]A. Shuen, P. F. Feiler, and D. J. Teece, “Dynamic capabilities in the upstream oil and gas sector: Managing next generation competition,” Energy Strategy Reviews, vol. 3, no. C, pp. 5–13, 2014, doi: 10.1016/J.ESR.2014.05.002.

[44] [44]D. J. Teece, “Business models, business strategy and innovation,” Long Range Plann, vol. 43, no. 2–3, pp. 172–194, Apr. 2010, doi: 10.1016/J.LRP.2009.07.003.

[45] [45]I. Nonaka and R. Toyama, “Strategic management as distributed practical wisdom (phronesis),” Industrial and Corporate Change, vol. 16, no. 3, pp. 371–394, 2007, doi: 10.1093/ICC/DTM014.

[46] [46]A. M. Rugman and A. Verbeke, “Extending the theory of the multinational enterprise: Internalization and strategic management perspectives,” J Int Bus Stud, vol. 34, no. 2, pp. 125–137, 2003, doi: 10.1057/PALGRAVE.JIBS.8400012.

[47] [47]G. P. Pisano and D. J. Teece, “How to Capture Value from Innovation: Shaping Intellectual Property and Industry Architecture,” Calif Manage Rev, vol. 50, no. 1, pp. 278–296, Oct. 2007, doi: 10.2307/41166428.

[48] [48]A. Gunasekaran et al., “Big data and predictive analytics for supply chain and organizational performance,” J Bus Res, vol. 70, pp. 308–317, Jan. 2017, doi: 10.1016/j.jbusres.2016.08.004.

[49] [49]K. Liu, N. Li, I. Kolmanovsky, and A. Girard, “A vehicle routing problem with dynamic demands and restricted failures solved using stochastic predictive control,” Proceedings of the American Control Conference, vol. 2019-July, pp. 1885–1890, Jul. 2019, doi: 10.23919/ACC.2019.8814997.

[50] [50]S. Barocas and H. Nissenbaum, “Big data’s end run around procedural privacy protections,” Commun ACM, vol. 57, no. 11, pp. 31–33, Nov. 2014, doi: 10.1145/2668897.

[51] [51]A. Sharma and P. Kaur, “A Multitenant Data Store Using a Column Based NoSQL Database,” 2019 12th International Conference on Contemporary Computing, IC3 2019, Aug. 2019, doi: 10.1109/IC3.2019.8844906.

[52] [52]C. Alvez, E. Miranda, G. Etchart, and S. Ruiz, “Efficient Iris Recognition Management in Object-Related Databases,” J Comput Sci Technol, vol. 18, no. 02, p. e12, Oct. 2018, doi: 10.24215/16666038.18.E12.

[53] [53]P. M. Hartmann, M. Zaki, N. Feldmann, and A. Neely, “Capturing value from big data–a taxonomy of data-driven business models used by start-up firms,” International Journal of Operations & Production Management, vol. 36, no. 10, pp. 1382–1406, 2016, doi: 10.1108/ijopm-02-2014-0098.

[54] [54]J. W. Y Zhang, “Data-driven modeling and scientific computing,” Appl Mech Rev, vol. 68, no. 5, pp. 050801–051013, 2016.

[55] [55]A. B. Borade, G. Kannan, and S. V. Bansod, “Analytical hierarchy process-based framework for VMI adoption,” Int J Prod Res, vol. 51, no. 4, pp. 963–978, 2013, doi: 10.1080/00207543.2011.650795.

[56] [56]K. Nakatani and T. T. Chuang, “A web analytics tool selection method: An analytical hierarchy process approach,” Internet Research, vol. 21, no. 2, pp. 171–186, Jan. 2011, doi: 10.1108/10662241111123757.

[57] [57]K. Katircioglu et al., “Supply chain scenario modeler: A holistic executive decision support solution,” Interfaces (Providence), vol. 44, no. 1, pp. 85–104, Jan. 2014, doi: 10.1287/INTE.2013.0725.

[58] [58]S. C. Bankes, “Agent-based modeling: A revolution?,” Proc Natl Acad Sci U S A, vol. 99, no. SUPPL. 3, pp. 7199–7200, May 2002, doi: 10.1073/PNAS.072081299.

[59] [59]B. A. Lameijer, J. De Mast, and R. J. M. M. Does, “Lean six sigma deployment and maturity models: A critical review,” Quality Management Journal, vol. 24, no. 4, pp. 6–20, 2017, doi: 10.1080/10686967.2017.12088376.

[60] [60]J. O. Strandhagen, L. R. Vallandingham, G. Fragapane, J. W. Strandhagen, A. B. H. Stangeland, and N. Sharma, “Logistics 4.0 and emerging sustainable business models,” Adv Manuf, vol. 5, no. 4, pp. 359–369, Dec. 2017, doi: 10.1007/S40436-017-0198-1.

[61] [61]D. Wei, H. Liu, and Y. Qin, “Modeling cascade dynamics of railway networks under inclement weather,” Transp Res E Logist Transp Rev, vol. 80, pp. 95–122, Aug. 2015, doi: 10.1016/J.TRE.2015.05.009.

[62] [62]A. M. Reed and D. Reed, “Partnerships for development: Four models of business involvement,” Journal of Business Ethics, vol. 90, no. SUPPL. 1, pp. 3–37, May 2009, doi: 10.1007/S10551-008-9913-Y.

[63] [63]D. Brockmann and D. Helbing, “The hidden geometry of complex, network-driven contagion phenomena,” Science (1979), vol. 342, no. 6164, pp. 1337–1342, 2013, doi: 10.1126/SCIENCE.1245200.

[64] [64]H. Nakao and A. S. Mikhailov, “Turing patterns in network-organized activator-inhibitor systems,” Nat Phys, vol. 6, no. 7, pp. 544–550, 2010, doi: 10.1038/NPHYS1651.

[65] [65]“Cascading dominates large-scale disruptions in transport over complex networks | PLOS One.” Accessed: Sep. 18, 2018. [Online]. Available: https://journals.plos.org/plosone/article?id=10.1371/journal.pone.0246077

[66] [66]D. Centola, V. M. Eguíluz, and M. W. Macy, “Cascade dynamics of complex propagation,” Physica A: Statistical Mechanics and its Applications, vol. 374, no. 1, pp. 449–456, Jan. 2007, doi: 10.1016/J.PHYSA.2006.06.018.

[67] [67]D. Potthoff, D. Huisman, and G. Desaulniers, “Column generation with dynamic duty selection for railway crew rescheduling,” Transportation Science, vol. 44, no. 4, pp. 493–505, 2010, doi: 10.1287/TRSC.1100.0322.

[68] [68]C. M. Leobons, V. B. Gouvêa Campos, and R. A. De Mello Bandeira, “Assessing Urban Transportation Systems Resilience: A Proposal of Indicators,” Transportation Research Procedia, vol. 37, pp. 322–329, 2019, doi: 10.1016/j.trpro.2018.12.199.

[69] [69]R. Albert, H. Jeong, and A. L. Barabási, “Error and attack tolerance of complex networks,” Nature, vol. 406, no. 6794, pp. 378–382, Jul. 2000, doi: 10.1038/35019019.

[70] [70]N. Ghaemi, O. Cats, and R. M. P. Goverde, “Macroscopic multiple-station short-turning model in case of complete railway blockages,” Transp Res Part C Emerg Technol, vol. 89, pp. 113–132, Apr. 2018, doi: 10.1016/J.TRC.2018.02.006.

[71] [71]S. V. Buldyrev, R. Parshani, G. Paul, H. E. Stanley, and S. Havlin, “Catastrophic cascade of failures in interdependent networks,” Nature, vol. 464, no. 7291, pp. 1025–1028, Apr. 2010, doi: 10.1038/NATURE08932.

[72] [72]I. Simonsen, L. Buzna, K. Peters, S. Bornholdt, and D. Helbing, “Transient dynamics increasing network vulnerability to cascading failures,” Phys Rev Lett, vol. 100, no. 21, May 2008, doi: 10.1103/PHYSREVLETT.100.218701.

[73] [73]D. Helbing, “Globally networked risks and how to respond,” Nature, vol. 497, no. 7447, pp. 51–59, 2013, doi: 10.1038/NATURE12047.

[74] [74]S. H. Chung, H. L. Ma, and H. K. Chan, “Cascading Delay Risk of Airline Workforce Deployments with Crew Pairing and Schedule Optimization,” Risk Analysis, vol. 37, no. 8, pp. 1443–1458, Aug. 2017, doi: 10.1111/RISA.12746.

[75] [75]L. Oneto et al., “Dynamic delay predictions for large-scale railway networks: Deep and shallow extreme learning machines tuned via thresholdout,” IEEE Trans Syst Man Cybern Syst, vol. 47, no. 10, pp. 2754–2767, Oct. 2017, doi: 10.1109/TSMC.2017.2693209.

[76] [76]L. E. Meester and S. Muns, “Stochastic delay propagation in railway networks and phase-type distributions,” Transportation Research Part B: Methodological, vol. 41, no. 2, pp. 218–230, 2007, doi: 10.1016/J.TRB.2006.02.007.

[77] [77]R. M. P. Goverde, “A delay propagation algorithm for large-scale railway traffic networks,” Transp Res Part C Emerg Technol, vol. 18, no. 3, pp. 269–287, 2010, doi: 10.1016/J.TRC.2010.01.002.

[78] [78]T. Büker and B. Seybold, “Stochastic modelling of delay propagation in large networks,” Journal of Rail Transport Planning and Management, vol. 2, no. 1–2, pp. 34–50, 2012, doi: 10.1016/J.JRTPM.2012.10.001.

[79] [79]L. M. Gambardella, A. E. Rizzoli, and P. Funk, “Agent-based Planning and Simulation of Combined Rail/Road Transport,” Simulation, vol. 78, no. 5, pp. 293–303, 2002, doi: 10.1177/0037549702078005551.

[80] [80]D. Li, W. Daamen, and R. M. P. Goverde, “Estimation of train dwell time at short stops based on track occupation event data: A study at a Dutch railway station,” J Adv Transp, vol. 50, no. 5, pp. 877–896, Aug. 2016, doi: 10.1002/ATR.1380.

[81] [81]V. Khatri and C. V. Brown, “Designing data governance,” Commun ACM, vol. 53, no. 1, pp. 148–152, Jan. 2010, doi: 10.1145/1629175.1629210.

[82] [82]A. Edmans, “Blockholders and corporate governance,” Annual Review of Financial Economics, vol. 6, pp. 23–50, Dec. 2014, doi: 10.1146/ANNUREV-FINANCIAL-110613-034455.

[83] [83]M. K. Power, “Auditing and the production of legitimacy,” Account Organ Soc, vol. 28, no. 4, pp. 379–94, 2003, doi: 10.1016/s0361-3682(01)00047-2.

[84] [84]E. Bonsón and M. Bednárová, “Blockchain and its implications for accounting and auditing,” Meditari Accountancy Research, vol. 27, no. 5, pp. 725–740, Oct. 2019, doi: 10.1108/MEDAR-11-2018-0406.

[85] [85]S. Rosenbaum, “Data governance and stewardship: Designing data stewardship entities and advancing data access,” Health Serv Res, vol. 45, no. 5 PART 2, pp. 1442–1455, Oct. 2010, doi: 10.1111/J.1475-6773.2010.01140.X.

[86] [86]J. Schmitz and G. Leoni, “Accounting and Auditing at the Time of Blockchain Technology: A Research Agenda,” Australian Accounting Review, vol. 29, no. 2, pp. 331–342, Jun. 2019, doi: 10.1111/AUAR.12286.

[87] [87]M. Bar-Sinai, L. Sweeney, and M. Crosas, “DataTags, Data Handling Policy Spaces and the Tags Language,” Proceedings - 2016 IEEE Symposium on Security and Privacy Workshops, SPW 2016, pp. 1–8, Aug. 2016, doi: 10.1109/SPW.2016.11.

[88] [88]J. N. K. SL Brunton, “Data-driven versus physics-based modeling,” Annu Rev Fluid Mech, vol. 50, pp. 645–668, 2018.

[89] [89]L. K. Nielsen, L. Kroon, and G. Maróti, “A rolling horizon approach for disruption management of railway rolling stock,” Eur J Oper Res, vol. 220, no. 2, pp. 496–509, Jul. 2012, doi: 10.1016/J.EJOR.2012.01.037.

[90] [90]S. Tsuchiya, H. Tatano, and N. Okada, “Economic loss assessment due to railroad and highway disruptions,” Economic Systems Research, vol. 19, no. 2, pp. 147–162, Jun. 2007, doi: 10.1080/09535310701328567.

[91] [91]D. Schipper and L. Gerrits, “Differences and similarities in European railway disruption management practices,” Journal of Rail Transport Planning and Management, vol. 8, no. 1, pp. 42–55, Jun. 2018, doi: 10.1016/J.JRTPM.2017.12.003.

[92] [92]I. Heckmann, T. Comes, and S. Nickel, “A critical review on supply chain risk - Definition, measure and modeling,” Omega (United Kingdom), vol. 52, pp. 119–132, Apr. 2015, doi: 10.1016/J.OMEGA.2014.10.004.

[93] [93]H. Inoue and Y. Todo, “Firm-level propagation of shocks through supply-chain networks,” Nat Sustain, vol. 2, no. 9, pp. 841–847, Sep. 2019, doi: 10.1038/S41893-019-0351-X.

[94] [94]P. D. IR Abubakar, “Building new capital cities in Africa: Lessons for new satellite towns in developing countries,” Afr Stud, vol. 76, no. 4, pp. 546–565, 2017.

[95] [95]R. D. P. Yuritzy, M. T. J. Manuel, D.-L. H. Alejandro, R.-M. L. Cecilia, M. G. Ricardo, and R. D. M. Alberto, “State of the Art of Software Architecture Design Methods Used in Main Software Development Methodologies,” pp. 7359–7370, Aug. 2014, doi: 10.4018/978-1-4666-5888-2.CH724.

[96] [96]H. O. Egharevba, O. Fatokun, M. Aboh, O. O. Kunle, S. Nwaka, and K. S. Gamaniel, “Piloting a smartphone-based application for tracking and supply chain management of medicines in Africa,” PLoS One, vol. 14, no. 7, p. e0217976, Jul. 2019, doi: 10.1371/JOURNAL.PONE.0217976’,.

[97] [97]L. Tesfatsion, “Agent-based computational economics: Modeling economies as complex adaptive systems,” Inf Sci (N Y), vol. 149, no. 4, pp. 262–268, 2003, doi: 10.1016/S0020-0255(02)00280-3.

[98] [98]J. S. Ringel, C. Eibner, F. Girosi, A. Cordova, and E. A. McGlynn, “Modeling health care policy alternatives,” Health Serv Res, vol. 45, no. 5 PART 2, pp. 1541–1558, Oct. 2010, doi: 10.1111/J.1475-6773.2010.01146.X.

[99] [99]M. R. McKellar, S. Naimer, M. B. Landrum, T. B. Gibson, A. Chandra, and M. Chernew, “Insurer market structure and variation in commercial health care spending,” Health Serv Res, vol. 49, no. 3, pp. 878–892, 2014, doi: 10.1111/1475-6773.12131.

[100] [100]G. Gowrisankaran, A. Nevo, and R. Town, “Mergers when prices are negotiated: Evidence from the hospital industry,” American Economic Review, vol. 105, no. 1, pp. 172–203, Jan. 2015, doi: 10.1257/AER.20130223.

[101] [101]J. E. Austin, “Strategic collaboration between nonprofits and businesses,” Nonprofit Volunt Sect Q, vol. 29, no. SUPPL., pp. 69–97, 2000, doi: 10.1177/0899764000291S004.

[102] [102]T. Jackson, “Management Studies from Africa: A Cross-cultural Critique,” Africa Journal of Management, vol. 1, no. 1, pp. 78–88, Jan. 2015, doi: 10.1080/23322373.2015.994425.

How to cite this paper

Ogochukwu Prisca Onyelucheya, Chizoba Michael Okafor, Blessing Olajumoke Farounbi, Akindamola Samuel Akinola "High-Velocity Compliance at Scale: Queueing-Theoretic Models for Multi-subsidiary Reporting Deadlines" Iconic Research And Engineering Journals Volume 3 Issue 3 2019 Page 310-325
Ogochukwu Prisca Onyelucheya, Chizoba Michael Okafor, Blessing Olajumoke Farounbi, Akindamola Samuel Akinola "High-Velocity Compliance at Scale: Queueing-Theoretic Models for Multi-subsidiary Reporting Deadlines" Iconic Research And Engineering Journals, vol. 3, no. 3, Sep. 2019
Ogochukwu Prisca Onyelucheya, Chizoba Michael Okafor, Blessing Olajumoke Farounbi, Akindamola Samuel Akinola (2019). High-Velocity Compliance at Scale: Queueing-Theoretic Models for Multi-subsidiary Reporting Deadlines. Iconic Research And Engineering Journals, 3(3).
Ogochukwu Prisca Onyelucheya, Chizoba Michael Okafor, Blessing Olajumoke Farounbi, Akindamola Samuel Akinola "High-Velocity Compliance at Scale: Queueing-Theoretic Models for Multi-subsidiary Reporting Deadlines" Iconic Research And Engineering Journals, vol. 3, no. 3, Sep. 2019.
@article{1711006,
      author = {Ogochukwu Prisca Onyelucheya, Chizoba Michael Okafor, Blessing Olajumoke Farounbi, Akindamola Samuel Akinola},
      title = {High-Velocity Compliance at Scale: Queueing-Theoretic Models for Multi-subsidiary Reporting Deadlines},
      journal = {Iconic Research And Engineering Journals},
      year = {2019},
      volume = {3},
      number = {3},
      pages = {310-325},
      issn = {2456-8880},
      url = {https://www.irejournals.com/formatedpaper/1711006.pdf},
      abstract = {This paper presents a queueing-theoretic approach to managing high-velocity compliance across multisubsidiary organizations, addressing the challenges of reporting deadlines, regulatory obligations, and operational bottlenecks. Large multinational corporations face significant complexity in aligning subsidiary reporting timelines, particularly when centralized compliance functions must integrate diverse financial, operational, and legal data. Delays in reporting increase regulatory risk, penalties, and reputational exposure, necessitating the development of scalable models that capture the dynamics of concurrent reporting tasks. Leveraging queueing theory, this study conceptualizes subsidiaries as service nodes in a multi-server system, where interdependencies, arrival rates, and processing times influence overall compliance throughput. Through a systematic review of existing literature on compliance management, queueing models, and corporate reporting structures, the study identifies key design parameters, highlights gaps in current approaches, and proposes a framework for predictive and real-time management of reporting deadlines. The framework offers both theoretical contributions to queueing applications in corporate governance and practical guidance for compliance officers seeking to reduce delays, optimize resource allocation, and enhance reporting reliability across large-scale organizations. This conceptual study provides a foundation for future empirical validation and the development of software-based decision support tools for compliance management.},
      keywords = {Queueing-theoretic compliance modeling, Multi-subsidiary reporting management, High-velocity deadline optimization, corporate governance efficiency, Regulatory risk mitigation, Predictive reporting frameworks},
      month = {September},
  }