Environmental, social, and governance (ESG) disclosure: A literature review
Abstract Voluntary nonfinancial Environmental, Social, and Governance (ESG) disclosure is
a rapidly growing and increasingly important topic that has attracted great attention from …
a rapidly growing and increasingly important topic that has attracted great attention from …
Defining CSR disclosure quality: a review and synthesis of the accounting literature
Purpose This paper aims to review and synthesize the corporate social responsibility (CSR)
disclosure literature in order to (1) develop a comprehensive definition of disclosure …
disclosure literature in order to (1) develop a comprehensive definition of disclosure …
The effects of key audit matters on the auditor's report's communicative value: Experimental evidence from investment professionals and non-professional investors
A Köhler, N Ratzinger-Sakel, J Theis - Accounting in Europe, 2020 - Taylor & Francis
We investigate the effect of key audit matters (KAM) in the auditor's report as required by the
new ISA 701. We consider investment professionals and non-professional investors in our …
new ISA 701. We consider investment professionals and non-professional investors in our …
Ecological risk management: Effects of carbon risk on firm innovation investment
F Li, JW Goodell, AM Du, T Yang - International Review of Financial …, 2024 - Elsevier
We investigate the impact of carbon risk on firms' innovation investments. Using a two-way
fixed-effects panel regression with a panel dataset of Chinese listed firms for 2018–2021, we …
fixed-effects panel regression with a panel dataset of Chinese listed firms for 2018–2021, we …
Mandatory carbon reporting, voluntary carbon disclosure and ESG performance
Y Jiang, Q Tang - Pacific Accounting Review, 2023 - emerald.com
Purpose This study aims to examine the impact of mandatory adoption of The Act 2013 in
UK on voluntary carbon disclosure. Mandatory adoption of The Act 2013 in UK is a …
UK on voluntary carbon disclosure. Mandatory adoption of The Act 2013 in UK is a …
Environment‐specific political risk mitigation: Political lobbying versus green innovation
Greater political pressure to improve corporate environmental performance and mitigate
climate change impact leads firms to operate under greater political risk and uncertainty …
climate change impact leads firms to operate under greater political risk and uncertainty …
Improving the statistical power and reliability of research using Amazon Mechanical Turk
JW Bentley - Accounting Horizons, 2021 - publications.aaahq.org
SYNOPSIS Amazon Mechanical Turk (MTurk) is an increasingly popular source of
experimental participants due to its convenience and low cost (relative to traditional …
experimental participants due to its convenience and low cost (relative to traditional …
Nonprofessional investor judgments: Linking dependent measures to constructs
There is limited evidence on the construct validity of the dependent measures commonly
used in the literature on nonprofessional investor judgments. In this paper, we first survey …
used in the literature on nonprofessional investor judgments. In this paper, we first survey …
The interactive effect of cognitive frame and performance measurement system scope on managers' choice of sustainable suppliers
N Pencle - Journal of Management Accounting Research, 2023 - publications.aaahq.org
Managerial response to stakeholders' demands for profitability and sustainability can have
long-lasting effects on organizations, stakeholders, and society. In an era dominated by …
long-lasting effects on organizations, stakeholders, and society. In an era dominated by …
The influence of corporate philanthropic donations on private investors' valuation judgments: Experimental evidence
Corporate donations towards disaster relief efforts, often called corporate philanthropic
disaster relief (CPDR), are commonplace practice and one critically observed subcategory …
disaster relief (CPDR), are commonplace practice and one critically observed subcategory …