Value-enhancing capabilities of CSR: A brief review of contemporary literature

M Malik - Journal of business ethics, 2015 - Springer
This study reviews and synthesizes the contemporary business literature that focuses on the
role of corporate social responsibility (CSR) to enhance firm value. The main objective of this …

CSR reporting: A review of research and agenda for future research

M Khan, A Hassan, C Harrison… - Management Research …, 2020 - emerald.com
Purpose This paper aims to provide a systematic review of the published literature on
corporate social responsibility reporting (CSRR). Furthermore, it assesses the main …

Fintech in financial reporting and audit for fraud prevention and safeguarding equity investments

P Roszkowska - Journal of Accounting & Organizational Change, 2021 - emerald.com
Purpose The purpose of this paper is to explore the audit-related causes of financial
scandals and advice on how emerging technologies can provide solutions thereto …

The effect of environmental, social, and governance (ESG) performance and disclosure on cost of debt: The mediating effect of corporate reputation

A Maaloul, D Zéghal, W Ben Amar… - Corporate Reputation …, 2023 - Springer
Prior studies on the relationship between ESG information and cost of debt have found
mixed results. They conclude that this relationship may be affected by some characteristics …

Black-box access is insufficient for rigorous ai audits

S Casper, C Ezell, C Siegmann, N Kolt… - The 2024 ACM …, 2024 - dl.acm.org
External audits of AI systems are increasingly recognized as a key mechanism for AI
governance. The effectiveness of an audit, however, depends on the degree of access …

Does voluntary ESG reporting resolve disagreement among ESG rating agencies?

MD Kimbrough, X Wang, S Wei… - European Accounting …, 2024 - Taylor & Francis
US companies are increasingly responding to demand from investors and other
stakeholders for transparent information about companies' environmental, social, and …

A burden of responsibility: The role of social approval at the onset of a crisis

J Bundy, MD Pfarrer - Academy of management review, 2015 - journals.aom.org
We extend research on social evaluations and crisis management by explicating the
sociocognitive mechanisms that influence how an organization and its external evaluators …

Is earnings quality associated with corporate social responsibility?

Y Kim, MS Park, B Wier - The accounting review, 2012 - publications.aaahq.org
This study examines whether socially responsible firms behave differently from other firms in
their financial reporting. Specifically, we question whether firms that exhibit corporate social …

Corporate social responsibility and the cost of corporate bonds

W Ge, M Liu - Journal of Accounting and Public Policy, 2015 - Elsevier
This study examines how a firm's corporate social responsibility (CSR) performance is
associated with the cost of its new bond issues. Using credit ratings as an ex ante cost of …

The impact of corporate social responsibility disclosure on corporate reputation: A non-professional stakeholder perspective

A Axjonow, J Ernstberger, C Pott - Journal of business ethics, 2018 - Springer
This paper examines the impact of corporate social responsibility (CSR) disclosure on
corporate reputation as perceived by non-professional stakeholders. Proponents of CSR …