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Keywords: corporate social responsibility (CSR)
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Journal Articles
The Influence of Client Corporate Social Responsibility Performance Information on Auditor Judgments
Journal:
Accounting and the Public Interest
Accounting and the Public Interest (2020) 20 (1): 1–27.
Published: 01 December 2020
... stakeholders are increasingly interested in firms' corporate social responsibility (CSR) performance 1 ( Moser and Martin 2012 ; Murphy and Schlegelmilch 2013 ; Lund-Thomsen, Lindgreen, and Vanhamme 2016 ; Akisik and Gal 2017 ; García-Sánchez and Martínez-Ferrero 2018 ). Firms demonstrating...
Journal Articles
Journal:
Accounting and the Public Interest
Accounting and the Public Interest (2018) 18 (1): 104–128.
Published: 01 December 2018
...Alisa G. Brink; C. Kevin Eller; Karen Y. Green ABSTRACT This study examines the effects of Corporate Social Responsibility (CSR) and wrongdoer rank on the likelihood of reporting fraud internally versus externally. Using a 2 × 2 between-subjects experiment with 90 managerial accounting...
Journal Articles
Journal:
Accounting and the Public Interest
Accounting and the Public Interest (2018) 18 (1): 1–28.
Published: 01 December 2018
...Joanna Golden; Li Sun; Joseph H. Zhang ABSTRACT This study examines the relation between corporate social responsibility (CSR) and goodwill impairment. We rely mainly on the stakeholder theory and adopt the Posner (1974) public interest model to develop our predictions. Following prior research...
