Purpose This paper aims to provide a systematic review of the published literature on corporate social responsibility reporting (CSRR). Furthermore, it assesses the main …
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 …
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 …
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 …
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 …
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 …
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 …
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 …
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 …