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Robin W. Roberts

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Articles

  1. Cho, Charles H. & Roberts, Robin W. & Patten, Dennis M., 2010. "The language of US corporate environmental disclosure," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 431-443, May.

    Cited by:

    1. Huang, Xiaobei “Beryl†& Watson, Luke, 2015. "Corporate social responsibility research in accounting," Journal of Accounting Literature, Elsevier, vol. 34(C), pages 1-16.
    2. Chen, Zhenhua & Loftus, Serena, 2019. "Multi-method evidence on investors’ reactions to managers’ self-inclusive language," Accounting, Organizations and Society, Elsevier, vol. 79(C).
    3. Hyung Jong Na & Kun Chang Lee & Seung Uk Choi & Seong Tae Kim, 2020. "Exploring CEO Messages in Sustainability Management Reports: Applying Sentiment Mining and Sustainability Balanced Scorecard Methods," Sustainability, MDPI, vol. 12(2), pages 1-21, January.
    4. Gary F. Peters & Andrea M. Romi & Juan Manuel Sanchez, 2019. "The Influence of Corporate Sustainability Officers on Performance," Journal of Business Ethics, Springer, vol. 159(4), pages 1065-1087, November.
    5. Michelon, Giovanna & Pilonato, Silvia & Ricceri, Federica, 2015. "CSR reporting practices and the quality of disclosure: An empirical analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 59-78.
    6. Cho, Charles H. & Laine, Matias & Roberts, Robin W. & Rodrigue, Michelle, 2015. "Organized hypocrisy, organizational façades, and sustainability reporting," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 78-94.
    7. Olivier Boiral & Iñaki Heras-Saizarbitoria & Marie-Christine Brotherton & Julie Bernard, 2019. "Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers," Journal of Business Ethics, Springer, vol. 159(4), pages 1111-1125, November.
    8. Talbot, David & Boiral, Olivier, 2013. "Can we trust corporates GHG inventories? An investigation among Canada's large final emitters," Energy Policy, Elsevier, vol. 63(C), pages 1075-1085.
    9. Yan Luo & Linying Zhou, 2020. "Textual tone in corporate financial disclosures: a survey of the literature," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(2), pages 101-110, September.
    10. Yubin Qian & Ya Sun, 2021. "The Correlation Between Annual Reports’ Narratives and Business Performance: A Retrospective Analysis," SAGE Open, , vol. 11(3), pages 21582440211, July.
    11. Tsang, Albert & Frost, Tracie & Cao, Huijuan, 2023. "Environmental, Social, and Governance (ESG) disclosure: A literature review," The British Accounting Review, Elsevier, vol. 55(1).
    12. Jody Emel & Madoshi H. Makene & Esther Wangari, 2012. "Problems with Reporting and Evaluating Mining Industry Community Development Projects: A Case Study from Tanzania," Sustainability, MDPI, vol. 4(2), pages 1-21, February.
    13. Mahfuja Malik, 2015. "Value-Enhancing Capabilities of CSR: A Brief Review of Contemporary Literature," Journal of Business Ethics, Springer, vol. 127(2), pages 419-438, March.
    14. Leung, Sidney & Parker, Lee & Courtis, John, 2015. "Impression management through minimal narrative disclosure in annual reports," The British Accounting Review, Elsevier, vol. 47(3), pages 275-289.
    15. Grisard, Claudine & Annisette, Marcia & Graham, Cameron, 2020. "Performative agency and incremental change in a CSR context," Accounting, Organizations and Society, Elsevier, vol. 82(C).
    16. Xi Fu & Xiaoxi Wu & Zhifang Zhang, 2021. "The Information Role of Earnings Conference Call Tone: Evidence from Stock Price Crash Risk," Journal of Business Ethics, Springer, vol. 173(3), pages 643-660, October.
    17. Mahoney, Lois S. & Thorne, Linda & Cecil, Lianna & LaGore, William, 2013. "A research note on standalone corporate social responsibility reports: Signaling or greenwashing?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 350-359.
    18. Adhikari, Ajay & Emerson, David & Gouldman, Andrea & Tondkar, Rasoul, 2015. "An examination of corporate social disclosures of multinational corporations: A cross-national investigation," Advances in accounting, Elsevier, vol. 31(1), pages 100-106.
    19. Isabel Gallego‐Álvarez & María Consuelo Pucheta‐Martínez, 2020. "How cultural dimensions, legal systems, and industry affect environmental reporting? Empirical evidence from an international perspective," Business Strategy and the Environment, Wiley Blackwell, vol. 29(5), pages 2037-2057, July.
    20. Andrea Pérez & Ignacio Rodríguez del Bosque, 2012. "The Role of CSR in the Corporate Identity of Banking Service Providers," Journal of Business Ethics, Springer, vol. 108(2), pages 145-166, June.
    21. Claudia Arena & Saverio Bozzolan & Giovanna Michelon, 2015. "Environmental Reporting: Transparency to Stakeholders or Stakeholder Manipulation? An Analysis of Disclosure Tone and the Role of the Board of Directors," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(6), pages 346-361, November.
    22. Moreno, Alonso, 2024. "Impression management in bilingual corporate reporting: An analysis of textual characteristics in Spanish and English," Research in International Business and Finance, Elsevier, vol. 70(PA).
    23. Renata Blanc & Manuel Castelo Branco & Charles H. Cho & Joanne Sopt, 2013. "In Search Of Disclosure Effects Of The Siemens Ag’S Corruption Scandal," OBEGEF Working Papers 015, OBEGEF - Observatório de Economia e Gestão de Fraude;OBEGEF Working Papers on Fraud and Corruption.
    24. Dean Neu & Gregory Saxton & Jeffery Everett & Abu Rahaman Shiraz, 2020. "Speaking Truth to Power: Twitter Reactions to the Panama Papers," Journal of Business Ethics, Springer, vol. 162(2), pages 473-485, March.
    25. Alastair Marais, 2024. "Audit Quality and Financial Statement Manipulation: The Moderating Effect of Tone at the Top," International Journal of Economics and Financial Issues, Econjournals, vol. 14(5), pages 220-232, September.
    26. Lu Zhang & Yuan George Shan & Millicent Chang, 2021. "Can CSR Disclosure Protect Firm Reputation During Financial Restatements?," Journal of Business Ethics, Springer, vol. 173(1), pages 157-184, September.
    27. Hummel, Katrin & Laun, Ute & Krauss, Annette, 2021. "Management of environmental and social risks and topics in the banking sector - An empirical investigation," The British Accounting Review, Elsevier, vol. 53(1).
    28. Aishah Sheikh Abu Bakar & Rashid Ameer, 2011. "Readability of Corporate Social Responsibility communication in Malaysia," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 18(1), pages 50-60, January.
    29. Jessica H. Yang & Siwen Liu, 2017. "Accounting narratives and impression management on social media," Accounting and Business Research, Taylor & Francis Journals, vol. 47(6), pages 673-694, September.
    30. Michelon, Giovanna & Rodrigue, Michelle & Trevisan, Elisabetta, 2020. "The marketization of a social movement: Activists, shareholders and CSR disclosure," Accounting, Organizations and Society, Elsevier, vol. 80(C).
    31. Mohamed Chelli & Sylvain Durocher & Anne Fortin, 2018. "Normativity in Environmental Reporting: A Comparison of Three Regimes," Journal of Business Ethics, Springer, vol. 149(2), pages 285-311, May.
    32. Andrew C. Stuart & Jean C. Bedard & Cynthia E. Clark, 2021. "Corporate Social Responsibility Disclosures and Investor Judgments in Difficult Times: The Role of Ethical Culture and Assurance," Journal of Business Ethics, Springer, vol. 171(3), pages 565-582, July.
    33. Laura Bini & Marco Bellucci & Francesco Giunta, 2016. "Put Your Money where Your Mouth is: The Difference between Real Commitment to Sustainability and Mere Rhetoric," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2016(2), pages 5-31.
    34. Baudot, Lisa & Dillard, Jesse & Pencle, Nadra, 2020. "The emergence of benefit corporations: A cautionary tale," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
    35. Runesson, Emmeli & Samani, Niuosha, 2023. "Goodwill or “No-will”: Hubris in the tone at the top," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(1).
    36. Ammar Ali Gull & Tanveer Ahsan & Muhammad Azeem Qureshi & Rizwan Mushtaq, 2023. "Striving to safeguard shareholders or maintain sustainability in periods of high uncertainty: A multi-country evidence," Post-Print hal-03937684, HAL.
    37. Jieun Chung & Charles H. Cho, 2018. "Current Trends within Social and Environmental Accounting Research: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(2), pages 207-239, June.
    38. Botelho, Tatiana & Magrini, Alessandra & Schaeffer, Roberto, 2014. "Plumbing the depths: Utilizing O&G reserve profiles to develop forward-looking risk assessments for exploration and production activities," Energy Policy, Elsevier, vol. 69(C), pages 489-500.
    39. Lorenzo Patelli & Matteo Pedrini, 2014. "Is the Optimism in CEO’s Letters to Shareholders Sincere? Impression Management Versus Communicative Action During the Economic Crisis," Journal of Business Ethics, Springer, vol. 124(1), pages 19-34, September.
    40. Bastiaan Linden & Andrew C. Wicks & R. Edward Freeman, 2024. "How to Assess Multiple-Value Accounting Narratives from a Value Pluralist Perspective? Some Metaethical Criteria," Journal of Business Ethics, Springer, vol. 192(2), pages 243-259, June.
    41. Elisabeth Albertini, 2014. "A Descriptive Analysis of Environmental Disclosure: A Longitudinal Study of French Companies," Journal of Business Ethics, Springer, vol. 121(2), pages 233-254, May.
    42. Ralf Barkemeyer & Breeda Comyns & Frank Figge & Giulio Napolitano, 2014. "CEO statements in sustainability reports: Substantive information or background noise?," Accounting Forum, Taylor & Francis Journals, vol. 38(4), pages 241-257, December.
    43. Barry King, 2018. "Trump, celebrity and the merchant imaginary," Palgrave Communications, Palgrave Macmillan, vol. 4(1), pages 1-9, December.
    44. Hailiang Zou & Xuemei Xie & Guoyou Qi & Mengyu Yang, 2019. "The heterogeneous relationship between board social ties and corporate environmental responsibility in an emerging economy," Business Strategy and the Environment, Wiley Blackwell, vol. 28(1), pages 40-52, January.
    45. Gary Peters & Andrea Romi, 2014. "Does the Voluntary Adoption of Corporate Governance Mechanisms Improve Environmental Risk Disclosures? Evidence from Greenhouse Gas Emission Accounting," Journal of Business Ethics, Springer, vol. 125(4), pages 637-666, December.
    46. Sarel, Roee & Demirtas, Melanie, 2021. "Delegation in a multi-tier court system: Are remands in the U.S. federal courts driven by moral hazard?," European Journal of Political Economy, Elsevier, vol. 68(C).
    47. Jaeschke, Reemda & Lopatta, Kerstin & Yi, Cheong, 2018. "Managers’ use of language in corrupt firms’ financial disclosures: Evidence from FCPA violators," Scandinavian Journal of Management, Elsevier, vol. 34(2), pages 170-192.
    48. Grant, Stephanie M. & Hodge, Frank D. & Sinha, Roshan K., 2018. "How disclosure medium affects investor reactions to CEO bragging, modesty, and humblebragging," Accounting, Organizations and Society, Elsevier, vol. 68, pages 118-134.
    49. Fafaliou, Irene & Giaka, Maria & Konstantios, Dimitrios & Polemis, Michael, 2022. "Firms’ ESG reputational risk and market longevity: A firm-level analysis for the United States," Journal of Business Research, Elsevier, vol. 149(C), pages 161-177.
    50. Mao-Chang Wang, 2017. "The Relationship between Firm Characteristics and the Disclosure of Sustainability Reporting," Sustainability, MDPI, vol. 9(4), pages 1-14, April.
    51. My Hanh Doan & Remmer Sassen, 2020. "The relationship between environmental performance and environmental disclosure: A meta‐analysis," Journal of Industrial Ecology, Yale University, vol. 24(5), pages 1140-1157, October.
    52. Shuili Du & Kun Yu, 2021. "Do Corporate Social Responsibility Reports Convey Value Relevant Information? Evidence from Report Readability and Tone," Journal of Business Ethics, Springer, vol. 172(2), pages 253-274, August.
    53. Helfaya, Akrum & Aboud, Ahmed & Amin, Essam, 2023. "An examination of corporate environmental goals disclosure, sustainability performance and firm value – An Egyptian evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
    54. Obeid Ahmed Obeid Abdelnour, 2021. "Talent Retention at Commercial Banks in Vietnam," International Review of Management and Marketing, Econjournals, vol. 11(1), pages 60-67.
    55. Xiaorui Wang, 2017. "Regulatory compliance as fulfilment of corporate social responsibility: an interpretative textual analysis on sustainability reports of two Chinese listed agribusinesses," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 2(1), pages 23-40, September.
    56. Dominika Hadro & Karol Marek Klimczak & Marek Pauka, 2017. "Impression Management in Letters to Shareholders: Evidence from Poland," Accounting in Europe, Taylor & Francis Journals, vol. 14(3), pages 305-330, September.
    57. Patrizia Di Tullio & Michele A. Rea, 2024. "The dark side of the new space economy: Insights from the sustainability reporting practices of government space agencies and private space companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4651-4672, September.
    58. Fatma Baalouch & Salma Damak Ayadi & Khaled Hussainey, 2019. "A study of the determinants of environmental disclosure quality: evidence from French listed companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(4), pages 939-971, December.
    59. Lonwabo Mlawu & Frank Ranganai Matenda & Mabutho Sibanda, 2023. "Linking Financial Performance with CEO Statements: Testing Impression Management Theory," Risks, MDPI, vol. 11(3), pages 1-16, March.
    60. Kentaro Azuma & Akira Higashida, 2024. "Climate change disclosure and evolving institutional investor salience: Roles of the Principles for Responsible Investment," Business Strategy and the Environment, Wiley Blackwell, vol. 33(4), pages 3669-3686, May.
    61. Li, Wenqin & Benkraiem, Ramzi & Ding, Rong & Saadi, Samir & Zhang, Ziyang (John), 2024. "Board centrality and environmental disclosures: Evidence from the polluting Industries in China," Emerging Markets Review, Elsevier, vol. 60(C).
    62. Marko Reimer & Sebastiaan Doorn & Mariano L. M. Heyden, 2018. "Unpacking Functional Experience Complementarities in Senior Leaders’ Influences on CSR Strategy: A CEO–Top Management Team Approach," Journal of Business Ethics, Springer, vol. 151(4), pages 977-995, September.
    63. Bassyouny, Hesham & Abdelfattah, Tarek & Tao, Lei, 2022. "Narrative disclosure tone: A review and areas for future research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 49(C).
    64. Amani, Farzaneh A. & Fadlalla, Adam M., 2017. "Data mining applications in accounting: A review of the literature and organizing framework," International Journal of Accounting Information Systems, Elsevier, vol. 24(C), pages 32-58.
    65. Chiang, Wen-Chyuan & Shang, Jennifer & Sun, Li, 2017. "Broad bond rating change and irresponsible corporate social responsibility activities," Advances in accounting, Elsevier, vol. 39(C), pages 32-46.
    66. Gonçalves, Tiago Cruz & Gaio, Cristina, 2023. "Corporate sustainability disclosure and media visibility: Mixed method evidence from the tourism sector," Journal of Business Research, Elsevier, vol. 155(PB).
    67. Booker, Adam & Chiu, Victoria & Groff, Nathan & Richardson, Vernon J., 2024. "AIS research opportunities utilizing Machine Learning: From a Meta-Theory of accounting literature," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).
    68. Grisard, Claudine, 2014. "La formation de l'accountability en situations conflictuelles," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/13959 edited by Berland, Nicolas.
    69. Stenka, Renata & Jaworska, Sylvia, 2019. "The use of made-up users," Accounting, Organizations and Society, Elsevier, vol. 78(C).
    70. Perkiss, Stephanie & Bernardi, Cristiana & Dumay, John & Haslam, Jim, 2021. "A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
    71. Cristiana Parisi, 2013. "The impact of organisational alignment on the effectiveness of firms’ sustainability strategic performance measurement systems: an empirical analysis," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(1), pages 71-97, February.
    72. Rüdiger Hahn & Regina Lülfs, 2014. "Legitimizing Negative Aspects in GRI-Oriented Sustainability Reporting: A Qualitative Analysis of Corporate Disclosure Strategies," Journal of Business Ethics, Springer, vol. 123(3), pages 401-420, September.
    73. Muhammad Nadeem, 2021. "Corporate Governance and Supplemental Environmental Projects: A Restorative Justice Approach," Journal of Business Ethics, Springer, vol. 173(2), pages 261-280, October.
    74. Christine Mallin & Giovanna Michelon & Davide Raggi, 2013. "Monitoring Intensity and Stakeholders’ Orientation: How Does Governance Affect Social and Environmental Disclosure?," Journal of Business Ethics, Springer, vol. 114(1), pages 29-43, April.
    75. Aureliana-Geta Roman & Mihaela Mocanu & Răzvan Hoinaru, 2019. "Disclosure Style and Its Determinants in Integrated Reports," Sustainability, MDPI, vol. 11(7), pages 1-16, April.
    76. Volkan Muslu & Sunay Mutlu & Suresh Radhakrishnan & Albert Tsang, 2019. "Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy," Journal of Business Ethics, Springer, vol. 154(4), pages 1119-1142, February.
    77. Gregory D. Saxton & Dean Neu, 2022. "Twitter-Based Social Accountability Processes: The Roles for Financial Inscriptions-Based and Values-Based Messaging," Journal of Business Ethics, Springer, vol. 181(4), pages 1041-1064, December.
    78. David Talbot & Olivier Boiral, 2018. "GHG Reporting and Impression Management: An Assessment of Sustainability Reports from the Energy Sector," Journal of Business Ethics, Springer, vol. 147(2), pages 367-383, January.
    79. Akbas Halil Emre, 2016. "The Relationship Between Board Characteristics and Environmental Disclosure: Evidence from Turkish Listed Companies," South East European Journal of Economics and Business, Sciendo, vol. 11(2), pages 7-19, December.
    80. Font, Xavier & Walmsley, Andreas & Cogotti, Sara & McCombes, Lucy & Häusler, Nicole, 2012. "Corporate social responsibility: The disclosure–performance gap," Tourism Management, Elsevier, vol. 33(6), pages 1544-1553.
    81. Wu, Bao & Monfort, Abel & Jin, Chenfei & Shen, Xinyan, 2022. "Substantial response or impression management? Compliance strategies for sustainable development responsibility in family firms," Technological Forecasting and Social Change, Elsevier, vol. 174(C).
    82. Bui, Binh & Houqe, Muhammad Nurul & Zaman, Mahbub, 2020. "Climate governance effects on carbon disclosure and performance," The British Accounting Review, Elsevier, vol. 52(2).
    83. Michele Gendelsky de Oliveira & Graça Azevedo & Jonas Oliveira, 2021. "The Relationship between the Company’s Value and the Tone of the Risk-Related Narratives: The Case of Portugal," Economies, MDPI, vol. 9(2), pages 1-28, May.
    84. Elisabeth Albertini, 2017. "What We Know About Environmental Policy: An Inductive Typology of the Research," Business Strategy and the Environment, Wiley Blackwell, vol. 26(3), pages 277-287, March.
    85. Spence, Laura J. & Rinaldi, Leonardo, 2014. "Governmentality in accounting and accountability: A case study of embedding sustainability in a supply chain," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 433-452.
    86. Habib Zaman Khan & Muhammad Nurul Houqe & Ielemia K Ielemia, 2023. "Organic versus cosmetic efforts of the quality of carbon reporting by top New Zealand firms. Does market reward or penalise?," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 686-703, January.
    87. Paul A. Griffin & Yuan Sun & Steven Cahan, 2013. "Strange bedfellows? Voluntary corporate social responsibility disclosure and politics," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(4), pages 867-903, December.
    88. Bonsón, Enrique & Bednárová, Michaela, 2015. "CSR reporting practices of Eurozone companies," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 182-193.
    89. Michele Fabrizi & Christine Mallin & Giovanna Michelon, 2014. "The Role of CEO’s Personal Incentives in Driving Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 124(2), pages 311-326, October.
    90. van der Laan Smith, Joyce & Gouldman, Andrea L. & Tondkar, Rasoul H., 2014. "Does the adoption of IFRS affect corporate social disclosure in annual reports?," Advances in accounting, Elsevier, vol. 30(2), pages 402-412.
    91. Michelle Rodrigue & Michel Magnan & Charles Cho, 2013. "Is Environmental Governance Substantive or Symbolic? An Empirical Investigation," Journal of Business Ethics, Springer, vol. 114(1), pages 107-129, April.
    92. Tiyas Kurnia Sari & Fitra Roman Cahaya & Corina Joseph, 2021. "Coercive Pressures and Anti-corruption Reporting: The Case of ASEAN Countries," Journal of Business Ethics, Springer, vol. 171(3), pages 495-511, July.
    93. Pesci, Caterina & Costa, Ericka & Andreaus, Michele, 2020. "Using accountability to shape the common good," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
    94. Steven F. Cahan & Charl De Villiers & Debra C. Jeter & Vic Naiker & Chris J. Van Staden, 2016. "Are CSR Disclosures Value Relevant? Cross-Country Evidence," European Accounting Review, Taylor & Francis Journals, vol. 25(3), pages 579-611, September.
    95. García-Sánchez, Isabel-María & Suárez-Fernández, Oscar & Martínez-Ferrero, Jennifer, 2019. "Female directors and impression management in sustainability reporting," International Business Review, Elsevier, vol. 28(2), pages 359-374.
    96. Akrum Helfaya & Mark Whittington, 2019. "Does designing environmental sustainability disclosure quality measures make a difference?," Business Strategy and the Environment, Wiley Blackwell, vol. 28(4), pages 525-541, May.
    97. Gull, Ammar Ali & Atif, Muhammad & Ahsan, Tanveer & Derouiche, Imen, 2022. "Does waste management affect firm performance? International evidence," Economic Modelling, Elsevier, vol. 114(C).
    98. Joseph, George, 2012. "Ambiguous but tethered: An accounting basis for sustainability reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(2), pages 93-106.
    99. Andrikopoulos, Andreas, 2020. "Delineating social finance," International Review of Financial Analysis, Elsevier, vol. 70(C).
    100. Lorenzo Patelli & Matteo Pedrini, 2015. "Is Tone at the Top Associated with Financial Reporting Aggressiveness?," Journal of Business Ethics, Springer, vol. 126(1), pages 3-19, January.
    101. Daniel Reimsbach & Rüdiger Hahn, 2015. "The Effects of Negative Incidents in Sustainability Reporting on Investors’ Judgments–an Experimental Study of Third‐party Versus Self‐disclosure in the Realm of Sustainable Development," Business Strategy and the Environment, Wiley Blackwell, vol. 24(4), pages 217-235, May.
    102. Narayanan, Venkateshwaran & Baird, Kevin & Tay, Richard, 2021. "Investment decisions: The trade-off between economic and environmental objectives," The British Accounting Review, Elsevier, vol. 53(3).
    103. Gull, Ammar Ali & Carvajal, Mariela & Atif, Muhammad & Nadeem, Muhammad, 2024. "The presence and composition of sustainability committee and waste management practices," International Review of Financial Analysis, Elsevier, vol. 93(C).
    104. Patten, Dennis M., 2015. "An insider's reflection on quantitative research in the social and environmental disclosure domain," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 32(C), pages 45-50.
    105. Young, Joni J., 2017. "Comment on: Casting call: The expanding nature of actorhood in U.S. Firms, 1960–2010 by Patricia Bromley and Amanda Sharkey," Accounting, Organizations and Society, Elsevier, vol. 59(C), pages 27-30.
    106. X. Meng & S. Zeng & C. Tam & X. Xu, 2013. "Whether Top Executives’ Turnover Influences Environmental Responsibility: From the Perspective of Environmental Information Disclosure," Journal of Business Ethics, Springer, vol. 114(2), pages 341-353, May.
    107. Olivier Boiral, 2016. "Accounting for the Unaccountable: Biodiversity Reporting and Impression Management," Journal of Business Ethics, Springer, vol. 135(4), pages 751-768, June.
    108. Kevin Koh & Heather Li & Yen H. Tong, 2023. "Corporate social responsibility (CSR) performance and stakeholder engagement: Evidence from the quantity and quality of CSR disclosures," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 504-517, March.
    109. YAN, Beibei & AERTS, Walter, 2014. "Rhetorical impression management in corporate narratives and institutional environment," Working Papers 2014014, University of Antwerp, Faculty of Business and Economics.
    110. Yuriko Nakao & Katsuhiko Kokubu & Kimitaka Nishitani, 2019. "Do Sustainability Reports Strategically Employ Rhetorical Tone? : An evidence from Japan," Discussion Papers 2019-01, Kobe University, Graduate School of Business Administration.
    111. Liu, Yang Stephanie & Zhou, Xiaoyan & Yang, Jessica Hong & Hoepner, Andreas G.F. & Kakabadse, Nada, 2023. "Carbon emissions, carbon disclosure and organizational performance," International Review of Financial Analysis, Elsevier, vol. 90(C).
    112. Atan, Ruhaya & Alam, Md. Mahmudul & Said, Jamaliah & Zamri, Mohamed, 2019. "The Impacts of Environmental, Social, and Governance Factors on Firm Performance: Panel Study of Malaysian Companies," SocArXiv ntz52, Center for Open Science.
    113. Saverio Bozzolan & Charles Cho & Giovanna Michelon, 2015. "Impression Management and Organizational Audiences: The Fiat Group Case," Journal of Business Ethics, Springer, vol. 126(1), pages 143-165, January.
    114. Renato Camodeca & Alex Almici & Umberto Sagliaschi, 2018. "Sustainability Disclosure in Integrated Reporting: Does It Matter to Investors? A Cheap Talk Approach," Sustainability, MDPI, vol. 10(12), pages 1-34, November.
    115. Kuo Zhou & Xianghui Jin & Xinru Li & Yunqing Tao, 2024. "Enhancing sustainable development through effective disclosure: Corporate environmental performance and readability," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 274-291, January.
    116. Chabowski, Brian & Chiang, Wen-Chyuan & Deng, Kailing & Sun, Li, 2019. "Environmental inefficiency and bond credit rating," Journal of Economics and Business, Elsevier, vol. 101(C), pages 17-37.
    117. Fatemi, Ali & Glaum, Martin & Kaiser, Stefanie, 2018. "ESG performance and firm value: The moderating role of disclosure," Global Finance Journal, Elsevier, vol. 38(C), pages 45-64.
    118. Walid Ben‐Amar & Merridee Bujaki & Bruce McConomy & Philip McIlkenny, 2022. "Disclosure transparency and impression management: A textual analysis of board gender diversity disclosures in Canada," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1247-1265, September.
    119. Lauwo, Sarah & Kyriacou, Orthodoxia & Julius Otusanya, Olatunde, 2020. "When sorry is not an option: CSR reporting and ‘face work’ in a stigmatised industry – A case study of Barrick (Acacia) gold mine in Tanzania," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 71(C).
    120. Ting, Pi-Hui, 2021. "Do large firms just talk corporate social responsibility? - The evidence from CSR report disclosure," Finance Research Letters, Elsevier, vol. 38(C).
    121. Kyriaki Kosmidou & Dimitrios Kousenidis & Anestis Ladas & Christos Negkakis, 2024. "Climate‐related performance and stock price crash risk," Financial Markets, Institutions & Instruments, John Wiley & Sons, vol. 33(2), pages 113-148, May.
    122. Matthew Wegener & Réal Labelle, 2017. "Value Relevance of Environmental Provisions Pre‐ and Post‐IFRS," Accounting Perspectives, John Wiley & Sons, vol. 16(3), pages 139-168, September.
    123. Olivier Boiral & Iñaki Heras-Saizarbitoria, 2017. "Managing Biodiversity Through Stakeholder Involvement: Why, Who, and for What Initiatives?," Journal of Business Ethics, Springer, vol. 140(3), pages 403-421, February.
    124. Wanli Li & Tiantian Yan & Yue Li & Ziqiao Yan, 2023. "Earnings management and CSR report tone: Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1883-1902, July.
    125. Odia J.O. & Imagbe V.U., 2015. "Corporate Social and Environmental Disclosures, Corporate Social and Environmental Performance and Corporate Financial Performance in Nigeria: A Simultaneous Equation Approach," International Journal of Management Sciences, Research Academy of Social Sciences, vol. 5(9), pages 615-627.
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  2. Thornburg, Steven & Roberts, Robin W., 2008. "Money, politics, and the regulation of public accounting services: Evidence from the Sarbanes-Oxley Act of 2002," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 229-248.

    Cited by:

    1. Vishal P. Baloria, 2017. "Discussion of “An Examination of the U.S. Public Accounting Profession’s Public Interest Discourse and Actions in Federal Policy Making”," Journal of Business Ethics, Springer, vol. 142(2), pages 221-224, May.
    2. Bozanic, Zahn & Dirsmith, Mark W. & Huddart, Steven, 2012. "The social constitution of regulation: The endogenization of insider trading laws," Accounting, Organizations and Society, Elsevier, vol. 37(7), pages 461-481.
    3. Michael E. Doron, 2023. "Could Accounting Have Saved Itself from the Antitrust Laws?Revisiting the Antitrust Investigations into the US Accounting Profession 1966–1990," Abacus, Accounting Foundation, University of Sydney, vol. 59(3), pages 847-871, September.
    4. Canning, Mary & O’Dwyer, Brendan, 2013. "The dynamics of a regulatory space realignment: Strategic responses in a local context," Accounting, Organizations and Society, Elsevier, vol. 38(3), pages 169-194.
    5. Humphrey, Christopher & Loft, Anne & Woods, Margaret, 2009. "The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 810-825, August.
    6. Bertrand Malsch & Yves Gendron, 2013. "Re-Theorizing Change: Institutional Experimentation and the Struggle for Domination in the Field of Public Accounting," Journal of Management Studies, Wiley Blackwell, vol. 50(5), pages 870-899, July.
    7. Zhifeng Yang, 2013. "Do Political Connections Add Value to Audit Firms? Evidence from IPO Audits in China," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 891-921, September.
    8. Samsonova-Taddei, Anna & Humphrey, Christopher, 2015. "Risk and the construction of a European audit policy agenda: The case of auditor liability," Accounting, Organizations and Society, Elsevier, vol. 41(C), pages 55-72.
    9. Jelinek, Kate, 2015. "Between a rock and a hard place: Conflict minerals and professional integrity," Business Horizons, Elsevier, vol. 58(5), pages 485-492.
    10. Verdier, Marie-Anne & Boutant Lapeyre, Jennifer, 2023. "The myth of workforce reduction efficiency: The performativity of accounting language," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    11. Boland, Matthew & Godsell, David, 2021. "Bureaucratic discretion and contracting outcomes," Accounting, Organizations and Society, Elsevier, vol. 88(C).
    12. Charles H. Cho & Matias Laine & Robin W. Roberts & Michelle Rodrigue, 2018. "The Frontstage and Backstage of Corporate Sustainability Reporting: Evidence from the Arctic National Wildlife Refuge Bill," Journal of Business Ethics, Springer, vol. 152(3), pages 865-886, October.
    13. Jelinek, Kate, 2018. "Will and Caroline: Accounting, professional integrity and lobbying," Journal of Accounting Education, Elsevier, vol. 43(C), pages 76-88.
    14. Alon, Anna & Dwyer, Peggy D., 2016. "SEC's acceptance of IFRS-based financial reporting: An examination based in institutional theory," Accounting, Organizations and Society, Elsevier, vol. 48(C), pages 1-16.
    15. Luthardt, Ulf & Zimmermann, Jochen, 2009. "A European view on the legitimacy of accounting procedures: Towards a deliberative-accountability framework for analysis," Research in Accounting Regulation, Elsevier, vol. 21(2), pages 79-88.
    16. Ballantine, Joan & Kelly, Martin & Larres, Patricia, 2020. "Banking for the common good: A Lonerganian perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
    17. Lisa Baudot & Robin W. Roberts & Dana M. Wallace, 2017. "An Examination of the U.S. Public Accounting Profession’s Public Interest Discourse and Actions in Federal Policy Making," Journal of Business Ethics, Springer, vol. 142(2), pages 203-220, May.

  3. Jennifer C. Chen & Dennis M. Patten & Robin Roberts, 2008. "Corporate Charitable Contributions: A Corporate Social Performance or Legitimacy Strategy?," Journal of Business Ethics, Springer, vol. 82(1), pages 131-144, September.

    Cited by:

    1. Chen, Jun & Dong, Wang & Tong, Yixing & Zhang, Feida, 2020. "Corporate philanthropy and corporate misconduct: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 65(C), pages 17-31.
    2. Jean Kabongo & Kiyoung Chang & Ying Li, 2013. "The Impact of Operational Diversity on Corporate Philanthropy: An Empirical Study of U.S. Companies," Journal of Business Ethics, Springer, vol. 116(1), pages 49-65, August.
    3. John Cantrell & Elias Kyriazis & Gary Noble, 2015. "Developing CSR Giving as a Dynamic Capability for Salient Stakeholder Management," Journal of Business Ethics, Springer, vol. 130(2), pages 403-421, August.
    4. Magdalena Aninat & Isidora Fuenzalida, 2018. "Relevancia del análisis del contexto competitivo en los aportes sociales de las empresas," Estudios Públicos, Centro de Estudios Públicos, vol. 0(151), pages 29-57.
    5. Nisar Ahmad & Amjad Naveed & Amna Fazal, 2018. "An Empirical Analysis of Boardroom Diversity on Firm Performance," Review of Economics & Finance, Better Advances Press, Canada, vol. 13, pages 62-76, August.
    6. Eva Nussmüller & Lukas Lengauer & Franz Tödtling, 2009. "Motives and influencing factors of corporate regional engagement: industry and company specific patterns," SRE-Disc sre-disc-2009_04, Institute for Multilevel Governance and Development, Department of Socioeconomics, Vienna University of Economics and Business.
    7. Li Sun & Marty Stuebs, 2013. "Corporate Social Responsibility and Firm Productivity: Evidence from the Chemical Industry in the United States," Journal of Business Ethics, Springer, vol. 118(2), pages 251-263, December.
    8. Yongqiang Gao & Haibin Yang & Taïeb Hafsi, 2019. "Corporate giving and corporate financial performance: the S-curve relationship," Asia Pacific Journal of Management, Springer, vol. 36(3), pages 687-713, September.
    9. Ilona Szőcs & Bodo B. Schlegelmilch & Thomas Rusch & Hamed M. Shamma, 2016. "Linking cause assessment, corporate philanthropy, and corporate reputation," Journal of the Academy of Marketing Science, Springer, vol. 44(3), pages 376-396, May.
    10. Burns, Natasha & Minnick, Kristina & Smith, Aimee Hoffmann, 2021. "The role of directors with related supply chain industry experience in corporate acquisition decisions," Journal of Corporate Finance, Elsevier, vol. 67(C).
    11. Cuili Qian & Xinzi Gao & Albert Tsang, 2015. "Corporate Philanthropy, Ownership Type, and Financial Transparency," Journal of Business Ethics, Springer, vol. 130(4), pages 851-867, September.
    12. Chen, Jun & Dong, Wang & Tong, Jamie Yixing & Zhang, Feida Frank, 2018. "Corporate philanthropy and investment efficiency: Empirical evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 51(C), pages 392-409.
    13. Hongmin Chun & Jaeyon Chu & Yongsuk Yun, 2019. "The Impact of Corporate Charitable Contributions on Audit Hours," Sustainability, MDPI, vol. 11(4), pages 1-12, February.
    14. Yufen Wei & Qigui Liu & Jinbo Luo, 2023. "How does corporate social responsibility have influence on firms' access to trade credit," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(S1), pages 1321-1349, April.
    15. Yang, Yang & Jiang, Yan, 2023. "Buyer-supplier CSR alignment and firm performance: A contingency theory perspective," Journal of Business Research, Elsevier, vol. 154(C).
    16. Louis Amato & Christie Amato, 2012. "Retail Philanthropy: Firm Size, Industry, and Business Cycle," Journal of Business Ethics, Springer, vol. 107(4), pages 435-448, June.
    17. Liliana Nicoleta Simionescu & Dalina Dumitrescu, 2018. "Empirical Study towards Corporate Social Responsibility Practices and Company Financial Performance. Evidence for Companies Listed on the Bucharest Stock Exchange," Sustainability, MDPI, vol. 10(9), pages 1-23, September.
    18. Feng Xiong & Yaxin Shao & Haotian Fan & Yi Xie, 2023. "Analysis of the Motivation behind Corporate Social Responsibility Based on the csQCA Approach," Sustainability, MDPI, vol. 15(13), pages 1-29, July.
    19. Xingqiang Du & Wei Jian & Yingjie Du & Wentao Feng & Quan Zeng, 2014. "Religion, the Nature of Ultimate Owner, and Corporate Philanthropic Giving: Evidence from China," Journal of Business Ethics, Springer, vol. 123(2), pages 235-256, August.
    20. Wenjuan Sui & Chunwei Yang & Huiyu Zhang, 2019. "Is Corporate Social Responsibility Used to Mask Corporate Speculation? Evidence from Emerging China," Sustainability, MDPI, vol. 11(12), pages 1-23, June.
    21. Juelin Yin & Yuli Zhang, 2012. "Institutional Dynamics and Corporate Social Responsibility (CSR) in an Emerging Country Context: Evidence from China," Journal of Business Ethics, Springer, vol. 111(2), pages 301-316, December.
    22. Saskia Crucke & Adelien Decramer, 2016. "The Development of a Measurement Instrument for the Organizational Performance of Social Enterprises," Sustainability, MDPI, vol. 8(2), pages 1-30, February.
    23. Helen Packer & Wilf Swartz & Yoshitaka Ota & Megan Bailey, 2019. "Corporate Social Responsibility (CSR) Practices of the Largest Seafood Suppliers in the Wild Capture Fisheries Sector: From Vision to Action," Sustainability, MDPI, vol. 11(8), pages 1-24, April.
    24. Samuel Adomako & Mai Dong Tran, 2024. "Beyond profits: The linkages between local embeddedness, social legitimacy, and corporate philanthropy in the mining industry," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 555-565, January.
    25. Zhe Ouyang & Peng Cheng & Yang Liu & Ruiju Yang, 2020. "Institutional drivers for corporate philanthropic activities in China: Mediating roles of top management participation," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(1), pages 244-255, January.
    26. Li, Xinlan & Li, Changhong & Wang, Zhan & Jiao, Wenting & Pang, Yiwen, 2021. "The effect of corporate philanthropy on corporate performance of Chinese family firms: The moderating role of religious atmosphere," Emerging Markets Review, Elsevier, vol. 49(C).
    27. Jennifer Chen & Robin Roberts, 2010. "Toward a More Coherent Understanding of the Organization–Society Relationship: A Theoretical Consideration for Social and Environmental Accounting Research," Journal of Business Ethics, Springer, vol. 97(4), pages 651-665, December.
    28. Bader Obeidat & Forat Hasan Alkhalafat & Nisrin Amira Abdallah Makahleh & Mohammed Ali Akour, 2019. "The Role of Corporate Social Responsibility in Enhancing Firm Performance: The Mediating Effect of Transformational Leadership," Journal of Business & Management (COES&RJ-JBM), , vol. 7(2), pages 162-191, April.
    29. S. Douglas Beets & Mary G. Beets, 2019. "An Absence of Transparency: The Charitable and Political Contributions of US Corporations," Journal of Business Ethics, Springer, vol. 155(4), pages 1101-1113, April.
    30. Heng Liu & Jin-hui Luo & Victor Cui, 2018. "The Impact of Internationalization on Home Country Charitable Donation: Evidence from Chinese Firms," Management International Review, Springer, vol. 58(2), pages 313-335, April.
    31. Gallardo-Vázquez, Dolores & Sánchez-Hernández, María Isabel & Corchuelo-Martinez-Azua, María Beatriz, 2013. "Validación de un instrumento de medida para la relación entre la orientación a la responsabilidad social corporativa y otras variables estratégicas de la empresa," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(1), pages 11-23.
    32. Xingqiang Du, 2015. "Is Corporate Philanthropy Used as Environmental Misconduct Dressing? Evidence from Chinese Family-Owned Firms," Journal of Business Ethics, Springer, vol. 129(2), pages 341-361, June.
    33. Gianecchini, Martina, 2020. "Strategies and determinants of corporate support to the arts: Insights from the Italian context," European Management Journal, Elsevier, vol. 38(2), pages 308-318.
    34. Gu, Huimin & Ryan, Chris & Bin, Li & Wei, Gao, 2013. "Political connections, guanxi and adoption of CSR policies in the Chinese hotel industry: Is there a link?," Tourism Management, Elsevier, vol. 34(C), pages 231-235.
    35. María Lourdes Arco-Castro & María Victoria Lopez-Pérez & Sara Rodriguez-Gomez & Raquel Garde-Sánchez, 2020. "Do Stakeholders Modulate Philanthropic Strategy? Corporate Philanthropy as Stakeholders’ Engagement," Sustainability, MDPI, vol. 12(18), pages 1-18, September.
    36. Zongshi Chen & Douglas B. Fuller & Lu Zheng, 2018. "Institutional isomorphism and Chinese private corporate philanthropy: state coercion, corruption, and other institutional effects," Asian Business & Management, Palgrave Macmillan, vol. 17(2), pages 83-111, April.
    37. Blanca de-Miguel-Molina & Vicente Chirivella-González & Beatriz García-Ortega, 2016. "Corporate philanthropy and community involvement. Analysing companies from France, Germany, the Netherlands and Spain," Quality & Quantity: International Journal of Methodology, Springer, vol. 50(6), pages 2741-2766, November.
    38. Anil Hira, 2020. "Developing State Capacity: The Missing Variable for Corporate Social Responsibility?," Journal of Developing Societies, , vol. 36(3), pages 290-311, September.
    39. Zhang Mengke & Huang Yan & Jin Yifan, 2023. "A virtuous circle brought about by corporate social responsibility – A study of the dynamic relationship between social capital, social responsibility and corporate value," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(6), pages 2953-2968, November.
    40. Houqe, Muhammad Nurul & van Zijl, Tony & Karim, A.K.M. Waresul & George, Thomas St, 2021. "The value relevance of corporate donations," Pacific-Basin Finance Journal, Elsevier, vol. 66(C).
    41. Jochen Theis & Marvin Nipper & Marco Meier, 2024. "The influence of corporate philanthropic donations on private investors' valuation judgments: Experimental evidence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 540-554, January.
    42. Wen, Xi & Tan, Xue & Shen, Zhixuan, 2023. "Fleeing entrepreneurs: “Original sin” suspicion and controlling shareholders’ foreign residency rights," Finance Research Letters, Elsevier, vol. 52(C).
    43. Md Sajjad Hosain, 2020. "The Relationship Between Corporate Governance and Corporate Social Responsibility Expenditure in Bangladesh: Moderating Role of Firm Value," Indian Journal of Corporate Governance, , vol. 13(2), pages 190-209, December.
    44. Feng Niu & Jiayi Wang & Wunhong Su, 2022. "Will the “Environmental Fees to Taxes” Affect Firm Charitable Giving?," IJERPH, MDPI, vol. 19(23), pages 1-19, November.
    45. Paúl Sarango-Lalangui & José Álvarez-García & María De la Cruz Del Río-Rama, 2018. "Sustainable Practices in Small and Medium-Sized Enterprises in Ecuador," Sustainability, MDPI, vol. 10(6), pages 1-15, June.
    46. Grougiou, Vassiliki & Leventis, Stergios & Dedoulis, Emmanouil & Owusu-Ansah, Stephen, 2014. "Corporate social responsibility and earnings management in U.S. banks," Accounting forum, Elsevier, vol. 38(3), pages 155-169.
    47. Rahman, Fathony & Norman, Ruth T., 2016. "The effect of firm scale and CSR geographical scope of impact on consumers' response," Journal of Retailing and Consumer Services, Elsevier, vol. 28(C), pages 189-198.
    48. Li, Wenqin & Benkraiem, Ramzi & Ding, Rong & Saadi, Samir & Zhang, Ziyang (John), 2024. "Board centrality and environmental disclosures: Evidence from the polluting Industries in China," Emerging Markets Review, Elsevier, vol. 60(C).
    49. Olivier Meier & Philippe Naccache & Guillaume Schier, 2021. "Exploring the Curvature of the Relationship Between HRM–CSR and Corporate Financial Performance," Journal of Business Ethics, Springer, vol. 170(4), pages 857-873, May.
    50. Becky R. Ford & Cynthia Stohl, 2019. "Does CSR Matter? A longitudinal analysis of product reviews for CSR-associated brands," Journal of Brand Management, Palgrave Macmillan, vol. 26(1), pages 60-70, January.
    51. Chiang, Wen-Chyuan & Shang, Jennifer & Sun, Li, 2017. "Broad bond rating change and irresponsible corporate social responsibility activities," Advances in accounting, Elsevier, vol. 39(C), pages 32-46.
    52. Jin-hui Luo & Yuangao Xiang & Ruichao Zhu, 2017. "Military top executives and corporate philanthropy: Evidence from China," Asia Pacific Journal of Management, Springer, vol. 34(3), pages 725-755, September.
    53. Hou, Deshuai & Meng, Qingbin & Zhang, Kai & Chan, Kam C., 2019. "Motives for corporate philanthropy propensity: Does short selling matter?," International Review of Economics & Finance, Elsevier, vol. 63(C), pages 24-36.
    54. Byungki Kim & Jinhan Pae & Choong-Yuel Yoo, 2019. "Business Groups and Tunneling: Evidence from Corporate Charitable Contributions by Korean Companies," Journal of Business Ethics, Springer, vol. 154(3), pages 643-666, February.
    55. Xingqiang Du & Yiqi Zhang & Shaojuan Lai & Hexin Tao, 2024. "How Do Auditors Value Hypocrisy? Evidence from China," Journal of Business Ethics, Springer, vol. 191(3), pages 501-533, May.
    56. Yue Vaughan & Yinyoung Rhou & Yoon Koh & Manisha Singal, 2024. "Slack resources and employee-centered corporate social responsibility in restaurant companies," Tourism Economics, , vol. 30(3), pages 592-614, May.
    57. Arifur Khan & Mohammad Muttakin & Javed Siddiqui, 2013. "Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy," Journal of Business Ethics, Springer, vol. 114(2), pages 207-223, May.
    58. Guangming Gong & Xin Huang & Sirui Wu & Haowen Tian & Wanjin Li, 2021. "Punishment by Securities Regulators, Corporate Social Responsibility and the Cost of Debt," Journal of Business Ethics, Springer, vol. 171(2), pages 337-356, June.
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    61. Weiqi Dai & Juelin Yin & Mingqing Liao & Felix Arndt, 2023. "Corporate philanthropy, political connections, and external corporate venturing: Evidence from a transitional economy," Asia Pacific Journal of Management, Springer, vol. 40(3), pages 1253-1287, September.
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    63. Kemal Veli Açar, 2023. "On a global child protection fund financed by international tech companies," Global Policy, London School of Economics and Political Science, vol. 14(1), pages 162-172, February.
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    81. Arthur Gautier & Anne-Claire Pache, 2015. "Research on Corporate Philanthropy: A Review and Assessment," Journal of Business Ethics, Springer, vol. 126(3), pages 343-369, February.
    82. Majdi Ben Selma & Wenxi Yan & Taïeb Hafsi, 2022. "Board demographic diversity, institutional context and corporate philanthropic giving," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(1), pages 99-127, March.
    83. Colleen M. Boland & Corinna Ewelt-Knauer & Julia Schneider, 2022. "The gift that keeps on giving: corporate giving and excessive risk-taking," Journal of Business Economics, Springer, vol. 92(3), pages 355-396, April.
    84. Won-Yong Oh & Hojae Ree & Young Kyun Chang & Igor Postuła, 2023. "Trees in the Forest: How Do Family Owners Make CSR Decisions in Business Groups?," Journal of Business Ethics, Springer, vol. 187(4), pages 759-780, November.
    85. Hang Thi Thuy Pham & Sung-Chang Jung & Su-Yol Lee, 2020. "Governmental Ownership of Voluntary Sustainability Information Disclosure in an Emerging Economy: Evidence from Vietnam," Sustainability, MDPI, vol. 12(16), pages 1-21, August.
    86. Thomas Thijssens & Laury Bollen & Harold Hassink, 2015. "Secondary Stakeholder Influence on CSR Disclosure: An Application of Stakeholder Salience Theory," Journal of Business Ethics, Springer, vol. 132(4), pages 873-891, December.
    87. Xingqiang Du & Yingying Chang & Quan Zeng & Yingjie Du & Hongmei Pei, 2016. "Corporate environmental responsibility (CER) weakness, media coverage, and corporate philanthropy: Evidence from China," Asia Pacific Journal of Management, Springer, vol. 33(2), pages 551-581, June.
    88. Wu, Bao & Jin, Chenfei & Monfort, Abel & Hua, Danni, 2021. "Generous charity to preserve green image? Exploring linkage between strategic donations and environmental misconduct," Journal of Business Research, Elsevier, vol. 131(C), pages 839-850.
    89. Saridakis, Charalampos & Angelidou, Sofia & Woodside, Arch G., 2023. "How historical and social aspirations reshape the relationship between corporate financial performance and corporate social responsibility," Journal of Business Research, Elsevier, vol. 157(C).
    90. Zhi Su & Bo Yi & Linan Wang, 2022. "Is corporate philanthropy a pretext for executives' excess perk consumption? Evidence from China," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(8), pages 4010-4027, December.

  4. Donna Bobek & Robin Roberts & John Sweeney, 2007. "The Social Norms of Tax Compliance: Evidence from Australia, Singapore, and the United States," Journal of Business Ethics, Springer, vol. 74(1), pages 49-64, August.

    Cited by:

    1. Jonathan Farrar & Dawn W. Massey & Errol Osecki & Linda Thorne, 2021. "The Association Between Vertical Equity and Presidential Voting Behavior and Taxpayers’ Compliance," Journal of Business Ethics, Springer, vol. 172(1), pages 101-114, August.
    2. Allen D. Blay & Eric S. Gooden & Mark J. Mellon & Douglas E. Stevens, 2018. "The Usefulness of Social Norm Theory in Empirical Business Ethics Research: A Review and Suggestions for Future Research," Journal of Business Ethics, Springer, vol. 152(1), pages 191-206, September.
    3. Onu, Diana & Oats, Lynne, 2016. "“Paying tax is part of life”: Social norms and social influence in tax communications," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 29-42.
    4. Khim Kelly & Pamela R. Murphy, 2021. "Reducing Accounting Aggressiveness with General Ethical Norms and Decision Structure," Journal of Business Ethics, Springer, vol. 170(1), pages 97-113, April.
    5. Bradler, C. & Dur, R. & Neckermann, S. & Non, J.A., 2013. "Employee recognition and performance: A field experiment," Research Memorandum 017, Maastricht University, Graduate School of Business and Economics (GSBE).
    6. Juan Carlos Urueña-Mejía & Luis H. Gutierrez & Paul Rodríguez-Lesmes, 2023. "Financial inclusion and business practices of microbusiness in Colombia," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 13(2), pages 465-494, June.
    7. Hallsworth, Michael & List, John A. & Metcalfe, Robert D. & Vlaev, Ivo, 2017. "The behavioralist as tax collector: Using natural field experiments to enhance tax compliance," Journal of Public Economics, Elsevier, vol. 148(C), pages 14-31.
    8. Jonathan Farrar & Steven E. Kaplan & Linda Thorne, 2019. "The Effect of Interactional Fairness and Detection on Taxpayers’ Compliance Intentions," Journal of Business Ethics, Springer, vol. 154(1), pages 167-180, January.
    9. Matthias Buchholz & Oliver Musshoff, 2021. "Tax or green nudge? An experimental analysis of pesticide policies in Germany [A psychological study of the inverse relationship between perceived risk and perceived benefit]," European Review of Agricultural Economics, Oxford University Press and the European Agricultural and Applied Economics Publications Foundation, vol. 48(4), pages 940-982.
    10. Jimenez, Peggy & Iyer, Govind S., 2016. "Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance," Advances in accounting, Elsevier, vol. 34(C), pages 17-26.
    11. Maciej A. Górecki & Natalia Letki, 2021. "Social Norms Moderate the Effect of Tax System on Tax Evasion: Evidence from a Large-Scale Survey Experiment," Journal of Business Ethics, Springer, vol. 172(4), pages 727-746, September.
    12. Vincent, Rose Camille, 2023. "Vertical taxing rights and tax compliance norms," Journal of Economic Behavior & Organization, Elsevier, vol. 205(C), pages 443-467.
    13. Enrico Nichelatti & Heikki Hiilamo, 2024. "The Effect of Citizens’ Perception of Governance on Tax Compliance: A Cross-Country Analysis Study for 32 Sub-Saharan African Countries," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), vol. 36(5), pages 1198-1226, October.
    14. Barbara Culiberg & Domen Bajde, 2014. "Do You Need a Receipt? Exploring Consumer Participation in Consumption Tax Evasion as an Ethical Dilemma," Journal of Business Ethics, Springer, vol. 124(2), pages 271-282, October.
    15. Donna Bobek & Amy Hageman & Charles Kelliher, 2013. "Analyzing the Role of Social Norms in Tax Compliance Behavior," Journal of Business Ethics, Springer, vol. 115(3), pages 451-468, July.
    16. Jeffrey Cohen & Gil Manzon & Valentina Zamora, 2015. "Contextual and Individual Dimensions of Taxpayer Decision Making," Journal of Business Ethics, Springer, vol. 126(4), pages 631-647, February.
    17. Nordblom, Katarina, 2017. "Tax Morale and Policy Intervention," Working Papers in Economics 711, University of Gothenburg, Department of Economics.
    18. Olanrewaju Salam, Mudathir, 2019. "Public Governance Quality And Personal Income Tax Compliance: Evidence From Ilorin Metropolis, Kwara State, Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 8(2), pages 43-63, September.
    19. Fabian Dvorak & Urs Fischbacher, 2024. "Social Learning with Intrinsic Preferences," Papers 2402.18452, arXiv.org.
    20. Paleka Hana & Karanović Goran & Štambuk Ana, 2023. "The Direct and Moderating Effect of Sociodemographic Variables on Tax Compliance Behaviour," South East European Journal of Economics and Business, Sciendo, vol. 18(2), pages 34-48, December.
    21. Diana Onu & Lynne Oats & Erich Kirchler & Andre Julian Hartmann, 2019. "Gaming the System: An Investigation of Small Business Owners’ Attitudes to Tax Avoidance, Tax Planning, and Tax Evasion," Games, MDPI, vol. 10(4), pages 1-17, November.
    22. Dagmara Nikulin & Ewa Lechman, 2021. "Shadow Economy in Poland," SpringerBriefs in Economics, Springer, number 978-3-030-70524-4, June.
    23. Vanina Adoriana Trifan & Silviu Gabriel Szentesi & Lavinia Denisia Cuc & Mioara Florina Pantea, 2023. "Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study," SAGE Open, , vol. 13(3), pages 21582440231, September.
    24. Peth, D. & Mushoff, O. & Funke, K. & Hirschauer, N., 2018. "Nudging farmers to comply with water protection rules Experimental evidence from Germany," 2018 Conference, July 28-August 2, 2018, Vancouver, British Columbia 277062, International Association of Agricultural Economists.
    25. Mendoza, Juan P. & Wielhouwer, Jacco L. & Kirchler, Erich, 2017. "The backfiring effect of auditing on tax compliance," Journal of Economic Psychology, Elsevier, vol. 62(C), pages 284-294.
    26. Mitra, Arnab & Shahriar, Quazi, 2020. "Why is dishonesty difficult to mitigate? The interaction between descriptive norm and monetary incentive," Journal of Economic Psychology, Elsevier, vol. 80(C).
    27. Pailin Trongmateerut & John Sweeney, 2013. "The Influence of Subjective Norms on Whistle-Blowing: A Cross-Cultural Investigation," Journal of Business Ethics, Springer, vol. 112(3), pages 437-451, February.
    28. Hofmann, Eva & Voracek, Martin & Bock, Christine & Kirchler, Erich, 2017. "Tax compliance across sociodemographic categories: Meta-analyses of survey studies in 111 countries," Journal of Economic Psychology, Elsevier, vol. 62(C), pages 63-71.
    29. Mawani, Amin & Trivedi, Viswanath Umashanker, 2021. "Collusive vs. coercively corrupt tax auditors and their impact on tax compliance," Journal of Behavioral and Experimental Finance, Elsevier, vol. 30(C).
    30. Stanislav Klazar & Paulina Jalaksova, 0000. "Social Norms as Factors of Tax Evasion," Proceedings of Economics and Finance Conferences 13815918, International Institute of Social and Economic Sciences.
    31. Moya ,Andrés & Rozo Villarraga,Sandra Viviana & Urbina Florez,Maria Jose, 2023. "The Fine Line between Nudging and Nagging : Increasing Take-up Rates through Social Media Platforms," Policy Research Working Paper Series 10590, The World Bank.
    32. Jean-François Gajewski & Marco Heimann & Pierre-Majorique Léger & Prince Teye, 2024. "Enhancing auditors’ professional skepticism through nudges: an eye-tracking experiment," Post-Print hal-04636343, HAL.
    33. Diana Onu & Lynne Oats, 2018. "Tax Talk: An Exploration of Online Discussions Among Taxpayers," Journal of Business Ethics, Springer, vol. 149(4), pages 931-944, June.
    34. Demirbag, Mehmet & Frecknall-Hughes, Jane & Glaister, Keith W. & Tatoglu, Ekrem, 2013. "Ethics and taxation: A cross-national comparison of UK and Turkish firms," International Business Review, Elsevier, vol. 22(1), pages 100-111.
    35. Fabian Dvorak & Urs Fischbacher & Katrin Schmelz, 2020. "Incentives for Conformity and Anticonformity," TWI Research Paper Series 122, Thurgauer Wirtschaftsinstitut, Universität Konstanz.
    36. Gobena, Lemessa Bayissa & Van Dijke, Marius, 2016. "Power, justice, and trust: A moderated mediation analysis of tax compliance among Ethiopian business owners," Journal of Economic Psychology, Elsevier, vol. 52(C), pages 24-37.
    37. Jonathan Farrar & Tisha King, 2023. "To Punish or Not to Punish? The Impact of Tax Fraud Punishment on Observers’ Tax Compliance," Journal of Business Ethics, Springer, vol. 183(1), pages 289-311, February.
    38. Leslie Berger & Lan Guo & Tisha King, 2020. "Selfish Sharing? The Impact of the Sharing Economy on Tax Reporting Honesty," Journal of Business Ethics, Springer, vol. 167(2), pages 181-205, November.
    39. McCulloch, Neil & Moerenhout, Tom & Yang, Joonseok, 2021. "Fuel subsidy reform and the social contract in Nigeria: A micro-economic analysis," Energy Policy, Elsevier, vol. 156(C).
    40. Rui Bruno Santos, 2023. "A Bibliometric Analysis between Communication and Tax Compliance," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(6), pages 321-334, June.
    41. Dagmara Nikulin & Ewa Lechman, 2021. "Shadow Economy in Poland: Results of the Survey," SpringerBriefs in Economics, in: Shadow Economy in Poland, chapter 0, pages 49-65, Springer.
    42. Engel, Christoph & Zamir, Eyal, 2024. "Is transparency a blessing or a curse? An experimental horse race between accountability and extortionary corruption," International Review of Law and Economics, Elsevier, vol. 78(C).
    43. Solano-Hermosilla, Gloria & Barreiro-Hurle, Jesus & Adewopo, Julius B. & Gorrín-González, Celso, 2022. "Increasing engagement in price crowdsourcing initiatives: Using nudges in Nigeria," World Development, Elsevier, vol. 152(C).
    44. Alice Guerra & Brooke Harrington, 2023. "Regional variation in tax compliance and the role of culture," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 40(1), pages 139-152, April.
    45. Emily M Thornton & Lara B Aknin & Nyla R Branscombe & John F Helliwell, 2019. "Prosocial perceptions of taxation predict support for taxes," PLOS ONE, Public Library of Science, vol. 14(11), pages 1-12, November.
    46. Maria Kostritsa & Inken Sittler, 2017. "The Impact of Social Norms, Trust, and Fairness on Voluntary Tax Compliance in Austria," Management, University of Primorska, Faculty of Management Koper, vol. 12(4), pages 333-353.
    47. Xiaolin Lin & Paul F. Clay & Nick Hajli & Majid Dadgar, 2018. "Investigating the Impacts of Organizational Factors on Employees’ Unethical Behavior Within Organization in the Context of Chinese Firms," Journal of Business Ethics, Springer, vol. 150(3), pages 779-791, July.
    48. Adam Adamczyk, 2015. "Fiscal Efficiency of VAT in EU Member States," Eurasian Journal of Economics and Finance, Eurasian Publications, vol. 3(2), pages 23-29.
    49. Anna Alon & Amy Hageman, 2013. "The Impact of Corruption on Firm Tax Compliance in Transition Economies: Whom Do You Trust?," Journal of Business Ethics, Springer, vol. 116(3), pages 479-494, September.
    50. Anna P. Kireenko & Ekaterina N. Nevzorova & Alena F. Kireyeva & Alena S. Filippovich & Ekaterina S. Khoroshavina, 2018. "Lab experiment to investigate tax compliance: the case of future taxpayers' behavior in Russia and Belarus," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 4(3), pages 266-290.
    51. Blanthorne, Cindy & Kaplan, Steven, 2008. "An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 684-703.
    52. MirHadi Hosseini Kondelaji & Majid Sameti & Hadi Amiri & Rozita Moayedfar, 2016. "Analyzing Determinants of Tax Morale Based on Social Psychology Theory: Case Study of Iran," Iranian Economic Review (IER), Faculty of Economics,University of Tehran.Tehran,Iran, vol. 20(4), pages 579-595, Autumn.
    53. Masca, Simona-Gabriela & Chis, Diana-Maria, 2023. "Distributional implications of informal economy in the EU countries: Accounting for the spread of tax evasion benefits and cultural characteristics," Socio-Economic Planning Sciences, Elsevier, vol. 87(PB).

  5. Charles Cho & Dennis Patten & Robin Roberts, 2006. "Corporate Political Strategy: An Examination of the Relation between Political Expenditures, Environmental Performance, and Environmental Disclosure," Journal of Business Ethics, Springer, vol. 67(2), pages 139-154, August.

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    1. Felix Oberholzer-Gee & Dennis A. Yao, 2018. "Integrated Strategy: Residual Market and Exchange Imperfections as the Foundation of Sustainable Competitive Advantage," Strategy Science, INFORMS, vol. 3(2), pages 463-480, June.
    2. Sohail Ahmad Javeed & Lin Lefen, 2019. "An Analysis of Corporate Social Responsibility and Firm Performance with Moderating Effects of CEO Power and Ownership Structure: A Case Study of the Manufacturing Sector of Pakistan," Sustainability, MDPI, vol. 11(1), pages 1-25, January.
    3. Tom Thomas & Eric Lamm, 2012. "Legitimacy and Organizational Sustainability," Journal of Business Ethics, Springer, vol. 110(2), pages 191-203, October.
    4. Li Sun & Marty Stuebs, 2013. "Corporate Social Responsibility and Firm Productivity: Evidence from the Chemical Industry in the United States," Journal of Business Ethics, Springer, vol. 118(2), pages 251-263, December.
    5. Li Chang & Wenjing Li & Xiaoyan Lu, 2015. "Government Engagement, Environmental Policy, and Environmental Performance: Evidence from the Most Polluting Chinese Listed Firms," Business Strategy and the Environment, Wiley Blackwell, vol. 24(1), pages 1-19, January.
    6. Ivan Bozhikin & Nikolay Dentchev, 2018. "Discovering a Wilderness of Regulatory Mechanisms for Corporate Social Responsibility: Literature Review," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 145-174, June.
    7. Shukuan Zhao & Bochen Zhang & Dong Shao & Shuang Wang, 2021. "Can Top Management Teams' Academic Experience Promote Green Innovation Output: Evidence from Chinese Enterprises," Sustainability, MDPI, vol. 13(20), pages 1-21, October.
    8. An, Young Hoon & Lew, Yong Kyu & Khan, Zaheer, 2024. "Non-market strategies in weak institutional environments: The case of MNE subsidiaries in Cameroon," Journal of International Management, Elsevier, vol. 30(3).
    9. Xingqiang Du & Jianying Weng & Quan Zeng & Yingying Chang & Hongmei Pei, 2017. "Do Lenders Applaud Corporate Environmental Performance? Evidence from Chinese Private-Owned Firms," Journal of Business Ethics, Springer, vol. 143(1), pages 179-207, June.
    10. Grueso Gala, Melanie & Camisón Zornoza, César, 2022. "A bibliometric analysis of the literature on non-financial information reporting: Review of the research and network visualization," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
    11. Perera, Luckmika & Jubb, Christine & Gopalan, Sandeep, 2019. "A comparison of voluntary and mandated climate change-related disclosure," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(2), pages 243-266.
    12. Torelli, Riccardo & Balluchi, Federica & Lazzini, Arianna, 2019. "Greenwashing and Environmental Communication: Effects on Stakeholders’ Perceptions," OSF Preprints 97vxn, Center for Open Science.
    13. Cho, Charles H. & Roberts, Robin W. & Patten, Dennis M., 2010. "The language of US corporate environmental disclosure," Accounting, Organizations and Society, Elsevier, vol. 35(4), pages 431-443, May.
    14. Simon Döring & Wolfgang Drobetz & Sadok El Ghoul & Omrane Guedhami & Henning Schröder, 2023. "Foreign Institutional Investors, Legal Origin, and Corporate Greenhouse Gas Emissions Disclosure," Journal of Business Ethics, Springer, vol. 182(4), pages 903-932, February.
    15. Linda Kusumaning Wedari & Amir Moradi‐Motlagh & Christine Jubb, 2023. "The moderating effect of innovation on the relationship between environmental and financial performance: Evidence from high emitters in Australia," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 654-672, January.
    16. Siming, Yu & Lingli, Xu & Peng, Du & Zhaohui, Qin & Qianqian, Zhong & Tuanjie, Zhao, 2024. "The impact of air pollution on corporate environmental information disclosure–Evidence from heavy pollution industries in China," Finance Research Letters, Elsevier, vol. 59(C).
    17. Giorgio Mion & Cristian R. Loza Adaui, 2019. "Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies," Sustainability, MDPI, vol. 11(17), pages 1-28, August.
    18. Jeanne Amar & Samira Demaria & Sandra Rigot, 2020. "Enhancing Financial Transparency to Mitigate Climate Change: Towards a Climate Risks and Opportunities Reporting Index," GREDEG Working Papers 2020-52, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
    19. Jean-Noël Chauvey & Sophie Giordano-Spring & Charles Cho & Dennis Patten, 2015. "The Normativity and Legitimacy of CSR Disclosure: Evidence from France," Journal of Business Ethics, Springer, vol. 130(4), pages 789-803, September.
    20. Liming Zhang & Fei Ye & Li Yang & Guichuan Zhou, 2019. "Impact of Political Connections on Corporate Environmental Performance: From a Green Development Perspective," Sustainability, MDPI, vol. 11(5), pages 1-17, March.
    21. Jennifer C. Chen & Dennis M. Patten & Robin Roberts, 2008. "Corporate Charitable Contributions: A Corporate Social Performance or Legitimacy Strategy?," Journal of Business Ethics, Springer, vol. 82(1), pages 131-144, September.
    22. Gary Peters & Andrea Romi, 2014. "Does the Voluntary Adoption of Corporate Governance Mechanisms Improve Environmental Risk Disclosures? Evidence from Greenhouse Gas Emission Accounting," Journal of Business Ethics, Springer, vol. 125(4), pages 637-666, December.
    23. Linda Kusumaning Wedari & Christine Jubb & Amir Moradi‐Motlagh, 2021. "Corporate climate‐related voluntary disclosures: Does potential greenwash exist among Australian high emitters reports?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 3721-3739, December.
    24. My Hanh Doan & Remmer Sassen, 2020. "The relationship between environmental performance and environmental disclosure: A meta‐analysis," Journal of Industrial Ecology, Yale University, vol. 24(5), pages 1140-1157, October.
    25. Driss, Hamdi & Drobetz, Wolfgang & El Ghoul, Sadok & Guedhami, Omrane, 2024. "The Sustainability committee and environmental disclosure: International evidence," Journal of Economic Behavior & Organization, Elsevier, vol. 221(C), pages 602-625.
    26. Frank Hond & Kathleen A. Rehbein & Frank G. A. Bakker & Hilde Kooijmans-van Lankveld, 2014. "Playing on Two Chessboards: Reputation Effects between Corporate Social Responsibility (CSR) and Corporate Political Activity (CPA)," Journal of Management Studies, Wiley Blackwell, vol. 51(5), pages 790-813, July.
    27. Rodolphe Durand & Robert M. Grant & Tammy L. Madsen & Sinziana Dorobantu & Aseem Kaul & Bennet Zelner, 2017. "Nonmarket strategy research through the lens of new institutional economics: An integrative review and future directions," Strategic Management Journal, Wiley Blackwell, vol. 38(1), pages 114-140, January.
    28. Rafia Afrin & Ni Peng & Frances Bowen, 2022. "The Wealth Effect of Corporate Water Actions: How Past Corporate Responsibility and Irresponsibility Influence Stock Market Reactions," Journal of Business Ethics, Springer, vol. 180(1), pages 105-124, September.
    29. Lloyd, Bob, 2007. "The Commons revisited: The tragedy continues," Energy Policy, Elsevier, vol. 35(11), pages 5806-5818, November.
    30. Cedric Dawkins & John Fraas, 2011. "Coming Clean: The Impact of Environmental Performance and Visibility on Corporate Climate Change Disclosure," Journal of Business Ethics, Springer, vol. 100(2), pages 303-322, May.
    31. Sanjay Patnaik, 2019. "A cross-country study of collective political strategy: Greenhouse gas regulations in the European Union," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(7), pages 1130-1155, September.
    32. Cory, Jared & Lerner, Michael & Osgood, Iain, 2021. "Supply chain linkages and the extended carbon coalition," LSE Research Online Documents on Economics 122459, London School of Economics and Political Science, LSE Library.
    33. Camélia Radu & Nadia Smaili, 2021. "Corporate performance patterns of Canadian listed firms: Balancing financial and corporate social responsibility outcomes," Business Strategy and the Environment, Wiley Blackwell, vol. 30(7), pages 3344-3359, November.
    34. Balluchi, Federica & Lazzini, Arianna & Torelli, Riccardo, 2020. "CSR and Greenwashing: A Matter of Perception in the Search of Legitimacy," OSF Preprints 5x6sy, Center for Open Science.
    35. Bauckloh, Michael Tobias & Klein, Christian & Pioch, Thomas & Schiemann, Frank, 2022. "Under pressure: The link between mandatory climate reporting and firms' carbon performance," CFR Working Papers 22-01, University of Cologne, Centre for Financial Research (CFR).
    36. Toms, Steven, 2008. "Asymmetric Response: Explaining Corporate Social Disclosure by Multi-National Firms in Environmentally Sensitive Industries," The York Management School Working Papers 42, The York Management School, University of York.
    37. Hummel, Katrin & Schlick, Christian, 2013. "Zusammenhang zwischen Nachhaltigkeitsperformance und Nachhaltigkeitsberichterstattung – Legitimität oder finanzielle Überlegungen?," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 67(1), pages 36-61.
    38. Charles Cho & Martin Martens & Hakkyun Kim & Michelle Rodrigue, 2011. "Astroturfing Global Warming: It Isn’t Always Greener on the Other Side of the Fence," Journal of Business Ethics, Springer, vol. 104(4), pages 571-587, December.
    39. Jenna J. Burke & Rani Hoitash & Udi Hoitash, 2019. "The Heterogeneity of Board-Level Sustainability Committees and Corporate Social Performance," Journal of Business Ethics, Springer, vol. 154(4), pages 1161-1186, February.
    40. Clemens Austin C., 2014. "All politics is local, but lobbying is federal and local: the validity of LDA data," Business and Politics, De Gruyter, vol. 16(2), pages 1-23, August.
    41. Christine Mallin & Giovanna Michelon & Davide Raggi, 2013. "Monitoring Intensity and Stakeholders’ Orientation: How Does Governance Affect Social and Environmental Disclosure?," Journal of Business Ethics, Springer, vol. 114(1), pages 29-43, April.
    42. Riccardo Torelli & Federica Balluchi & Arianna Lazzini, 2020. "Greenwashing and environmental communication: Effects on stakeholders' perceptions," Business Strategy and the Environment, Wiley Blackwell, vol. 29(2), pages 407-421, February.
    43. Ashrafee Hossain & Samir Saadi & Abu S. Amin, 2023. "Does CEO Risk-Aversion Affect Carbon Emission?," Journal of Business Ethics, Springer, vol. 182(4), pages 1171-1198, February.
    44. Volkan Muslu & Sunay Mutlu & Suresh Radhakrishnan & Albert Tsang, 2019. "Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy," Journal of Business Ethics, Springer, vol. 154(4), pages 1119-1142, February.
    45. Charles H. Cho & Jonathan Maurice & Emmanuelle Nègre & Marie-Anne Verdier, 2016. "Is environmental disclosure good for the environment? A meta-analysis and research agenda," Post-Print halshs-01369422, HAL.
    46. Yu‐Lin Chen & Mei‐Chu Huang, 2023. "Water usage reduction and CSR committees: Taiwan evidence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(3), pages 1070-1081, May.
    47. Bui, Binh & Houqe, Muhammad Nurul & Zaman, Mahbub, 2020. "Climate governance effects on carbon disclosure and performance," The British Accounting Review, Elsevier, vol. 52(2).
    48. Robert J. Brulle & Carter Werthman, 2021. "The role of public relations firms in climate change politics," Climatic Change, Springer, vol. 169(1), pages 1-21, November.
    49. Paul A. Griffin & Yuan Sun & Steven Cahan, 2013. "Strange bedfellows? Voluntary corporate social responsibility disclosure and politics," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(4), pages 867-903, December.
    50. Michele Fabrizi & Christine Mallin & Giovanna Michelon, 2014. "The Role of CEO’s Personal Incentives in Driving Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 124(2), pages 311-326, October.
    51. Noushi Rahman & Corinne Post, 2012. "Measurement Issues in Environmental Corporate Social Responsibility (ECSR): Toward a Transparent, Reliable, and Construct Valid Instrument," Journal of Business Ethics, Springer, vol. 105(3), pages 307-319, February.
    52. Mohammed Benlemlih & Çiğdem Vural Yavaş, 2024. "Economic Policy Uncertainty and Climate Change: Evidence from CO2 Emission," Journal of Business Ethics, Springer, vol. 191(3), pages 415-441, May.
    53. Cedric Dawkins & John Fraas, 2011. "Erratum to: Beyond Acclamations and Excuses: Environmental Performance, Voluntary Environmental Disclosure and the Role of Visibility," Journal of Business Ethics, Springer, vol. 99(3), pages 383-397, March.
    54. Burmester, Brent, 2016. "Upgrading or unhelpful? Defiant corporate support for a marine protected area," Marine Policy, Elsevier, vol. 63(C), pages 206-212.
    55. Shane Leong & James Hazelton & Cynthia Townley, 2013. "Managing the Risks of Corporate Political Donations: A Utilitarian Perspective," Journal of Business Ethics, Springer, vol. 118(2), pages 429-445, December.
    56. Faisal Khurshid & Woo‐Yong Park & Felix T.S. Chan, 2019. "Innovation shock, outsourcing strategy, and environmental performance: The roles of prior green innovation experience and knowledge inheritance," Business Strategy and the Environment, Wiley Blackwell, vol. 28(8), pages 1572-1582, December.
    57. Lihong Wang & Shaoqing Kang & Hongjun Wu, 2021. "Do Politically Connected Firms Pay Less Toward Environmental Protection? Firm‐level Evidence from Polluting Industries in China," Abacus, Accounting Foundation, University of Sydney, vol. 57(2), pages 362-405, June.
    58. Jared Cory & Michael Lerner & Iain Osgood, 2021. "Supply Chain Linkages and the Extended Carbon Coalition," American Journal of Political Science, John Wiley & Sons, vol. 65(1), pages 69-87, January.
    59. Qian, Wei & Schaltegger, Stefan, 2017. "Revisiting carbon disclosure and performance: Legitimacy and management views," The British Accounting Review, Elsevier, vol. 49(4), pages 365-379.
    60. Belen Fernandez‐Feijoo & Silvia Romero & Silvia Ruiz‐Blanco, 2014. "Women on Boards: Do They Affect Sustainability Reporting?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 21(6), pages 351-364, November.
    61. Pantzalis, Christos & Park, Jung Chul, 2014. "Too close for comfort? Geographic propinquity to political power and stock returns," Journal of Banking & Finance, Elsevier, vol. 48(C), pages 57-78.
    62. Yunfeng Liu, 2014. "The Analysis of Financial Enterprises Recruitment Strategy and Way of Choosing and Employing People------Citigroup, for Example," Research in World Economy, Research in World Economy, Sciedu Press, vol. 5(1), pages 99-105, March.
    63. Charles H. Cho & Matias Laine & Robin W. Roberts & Michelle Rodrigue, 2018. "The Frontstage and Backstage of Corporate Sustainability Reporting: Evidence from the Arctic National Wildlife Refuge Bill," Journal of Business Ethics, Springer, vol. 152(3), pages 865-886, October.
    64. Günther, Finn & Möller, Klaus & Wenig, Philipp, 2015. "Erfolgswirkung einer proaktiven Unternehmensstrategie zur Integration natürlicher Ressourcen," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 69(1), pages 25-53.
    65. Cho, Charles H. & Chen, Jennifer C. & Roberts, Robin W., 2008. "The politics of environmental disclosure regulation in the chemical and petroleum industries: Evidence from the Emergency Planning and Community Right-to-Know Act of 1986," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(4), pages 450-465.
    66. Md Mosharraf Hossain & Lafang Wang & Jing Yu, 2024. "The reputational costs of corporate environmental underperformance: evidence from China," Business Strategy and the Environment, Wiley Blackwell, vol. 33(2), pages 930-948, February.
    67. Robert J. Brulle & Melissa Aronczyk & Jason Carmichael, 2020. "Corporate promotion and climate change: an analysis of key variables affecting advertising spending by major oil corporations, 1986–2015," Climatic Change, Springer, vol. 159(1), pages 87-101, March.
    68. Jennifer Chen & Charles Cho & Dennis Patten, 2014. "Initiating Disclosure of Environmental Liability Information: An Empirical Analysis of Firm Choice," Journal of Business Ethics, Springer, vol. 125(4), pages 681-692, December.
    69. Charles H. Cho & Jillian R. Phillips & Amy M. Hageman & Dennis M. Patten, 2009. "Media richness, user trust, and perceptions of corporate social responsibility," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(6), pages 933-952, July.
    70. Ren, Shenggang & He, Duojun & Yan, Ji & Zeng, Huixiang & Tan, Justin, 2022. "Environmental labeling certification and corporate environmental innovation: The moderating role of corporate ownership and local government intervention," Journal of Business Research, Elsevier, vol. 140(C), pages 556-571.
    71. Aries Sutantoputra, 2022. "Do stakeholders’ demands matter in environmental disclosure practices? Evidence from Australia," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(2), pages 449-478, June.

  6. Roberts, Robin W. & Bobek, Donna D., 2004. "The politics of tax accounting in the United States: evidence from the Taxpayer Relief Act of 1997," Accounting, Organizations and Society, Elsevier, vol. 29(5-6), pages 565-590.

    Cited by:

    1. Vishal P. Baloria, 2017. "Discussion of “An Examination of the U.S. Public Accounting Profession’s Public Interest Discourse and Actions in Federal Policy Making”," Journal of Business Ethics, Springer, vol. 142(2), pages 221-224, May.
    2. Roberts, Robin W. & Wallace, Dana M., 2015. "Sustaining diversity in social and environmental accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 32(C), pages 78-87.
    3. Thornburg, Steven & Roberts, Robin W., 2008. "Money, politics, and the regulation of public accounting services: Evidence from the Sarbanes-Oxley Act of 2002," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 229-248.
    4. Lisa Baudot & Joseph A. Johnson & Anna Roberts & Robin W. Roberts, 2020. "Is Corporate Tax Aggressiveness a Reputation Threat? Corporate Accountability, Corporate Social Responsibility, and Corporate Tax Behavior," Journal of Business Ethics, Springer, vol. 163(2), pages 197-215, May.
    5. Chung-Cheng Yang & Jianxiong Chen & Wen-Chi Yang, 2021. "The Impact of the Amendment of Taiwan’s Certified Public Accountant Act in 2007 on Large Accounting Firms," Sustainability, MDPI, vol. 13(3), pages 1-22, January.
    6. Brown, Judy, 2017. "Democratizing accounting: Reflections on the politics of “old” and “new” pluralisms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 20-46.
    7. Charles Cho & Martin Martens & Hakkyun Kim & Michelle Rodrigue, 2011. "Astroturfing Global Warming: It Isn’t Always Greener on the Other Side of the Fence," Journal of Business Ethics, Springer, vol. 104(4), pages 571-587, December.
    8. Ormeño-Pérez, Rodrigo & Oats, Lynne, 2024. "The making of problematic tax regulation: A Bourdieusian perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    9. Radcliffe, Vaughan S. & Spence, Crawford & Stein, Mitchell & Wilkinson, Brett, 2018. "Professional repositioning during times of institutional change: The case of tax practitioners and changing moral boundaries," Accounting, Organizations and Society, Elsevier, vol. 66(C), pages 45-59.
    10. Shane Leong & James Hazelton & Cynthia Townley, 2013. "Managing the Risks of Corporate Political Donations: A Utilitarian Perspective," Journal of Business Ethics, Springer, vol. 118(2), pages 429-445, December.
    11. Boland, Matthew & Godsell, David, 2021. "Bureaucratic discretion and contracting outcomes," Accounting, Organizations and Society, Elsevier, vol. 88(C).
    12. Canada, Joseph & Kuhn, J. Randel & Sutton, Steve G., 2008. "Accidentally in the public interest: The perfect storm that yielded the Sarbanes-Oxley act," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(7), pages 987-1003.
    13. Alon, Anna & Dwyer, Peggy D., 2016. "SEC's acceptance of IFRS-based financial reporting: An examination based in institutional theory," Accounting, Organizations and Society, Elsevier, vol. 48(C), pages 1-16.
    14. Vishal P. Baloria & Kenneth J. Klassen, 2018. "Supporting Tax Policy Change Through Accounting Discretion: Evidence from the 2012 Elections," Management Science, INFORMS, vol. 64(10), pages 4893-4914, October.

  7. Roberts, Robin W. & Dwyer, Peggy D. & Sweeney, John T., 2003. "Political strategies used by the US public accounting profession during auditor liability reform: The case of the Private Securities Litigation Reform Act of 1995," Journal of Accounting and Public Policy, Elsevier, vol. 22(5), pages 433-457.

    Cited by:

    1. Vishal P. Baloria, 2017. "Discussion of “An Examination of the U.S. Public Accounting Profession’s Public Interest Discourse and Actions in Federal Policy Making”," Journal of Business Ethics, Springer, vol. 142(2), pages 221-224, May.
    2. Edward J. Kane, 2003. "Continuing Dangers of Disinformation in Corporate Accounting Reports," NBER Working Papers 9634, National Bureau of Economic Research, Inc.
    3. Stephan F. Gohmann & Bradley K. Hobbs & Myra McCrickard, 2008. "Economic Freedom and Service Industry Growth in the United States," Entrepreneurship Theory and Practice, , vol. 32(5), pages 855-874, September.
    4. Michael E. Doron, 2023. "Could Accounting Have Saved Itself from the Antitrust Laws?Revisiting the Antitrust Investigations into the US Accounting Profession 1966–1990," Abacus, Accounting Foundation, University of Sydney, vol. 59(3), pages 847-871, September.
    5. Thornburg, Steven & Roberts, Robin W., 2008. "Money, politics, and the regulation of public accounting services: Evidence from the Sarbanes-Oxley Act of 2002," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 229-248.
    6. Charles Cho & Martin Martens & Hakkyun Kim & Michelle Rodrigue, 2011. "Astroturfing Global Warming: It Isn’t Always Greener on the Other Side of the Fence," Journal of Business Ethics, Springer, vol. 104(4), pages 571-587, December.
    7. Zhifeng Yang, 2013. "Do Political Connections Add Value to Audit Firms? Evidence from IPO Audits in China," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 891-921, September.
    8. Shane Leong & James Hazelton & Cynthia Townley, 2013. "Managing the Risks of Corporate Political Donations: A Utilitarian Perspective," Journal of Business Ethics, Springer, vol. 118(2), pages 429-445, December.
    9. Jelinek, Kate, 2015. "Between a rock and a hard place: Conflict minerals and professional integrity," Business Horizons, Elsevier, vol. 58(5), pages 485-492.
    10. Charles H. Cho & Matias Laine & Robin W. Roberts & Michelle Rodrigue, 2018. "The Frontstage and Backstage of Corporate Sustainability Reporting: Evidence from the Arctic National Wildlife Refuge Bill," Journal of Business Ethics, Springer, vol. 152(3), pages 865-886, October.
    11. Jelinek, Kate, 2018. "Will and Caroline: Accounting, professional integrity and lobbying," Journal of Accounting Education, Elsevier, vol. 43(C), pages 76-88.
    12. Canada, Joseph & Kuhn, J. Randel & Sutton, Steve G., 2008. "Accidentally in the public interest: The perfect storm that yielded the Sarbanes-Oxley act," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(7), pages 987-1003.
    13. Doadrio, Leopoldo & Alvarado, María & Carrera, Nieves, 2015. "Reforma de la normativa contable española: análisis de su entramado institucional," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 200-216.
    14. Cho, Charles H. & Chen, Jennifer C. & Roberts, Robin W., 2008. "The politics of environmental disclosure regulation in the chemical and petroleum industries: Evidence from the Emergency Planning and Community Right-to-Know Act of 1986," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(4), pages 450-465.
    15. Alon, Anna & Dwyer, Peggy D., 2016. "SEC's acceptance of IFRS-based financial reporting: An examination based in institutional theory," Accounting, Organizations and Society, Elsevier, vol. 48(C), pages 1-16.
    16. Jihad Dagher, 2018. "Regulatory Cycles: Revisiting the Political Economy of Financial Crises," IMF Working Papers 2018/008, International Monetary Fund.
    17. Lisa Baudot & Robin W. Roberts & Dana M. Wallace, 2017. "An Examination of the U.S. Public Accounting Profession’s Public Interest Discourse and Actions in Federal Policy Making," Journal of Business Ethics, Springer, vol. 142(2), pages 203-220, May.

  8. Roberts, Robin W. & Kurtenbach, James M., 1998. "State regulation and professional accounting educational reforms: An empirical test of regulatory capture theory," Journal of Accounting and Public Policy, Elsevier, vol. 17(3), pages 209-226.

    Cited by:

    1. Bozanic, Zahn & Dirsmith, Mark W. & Huddart, Steven, 2012. "The social constitution of regulation: The endogenization of insider trading laws," Accounting, Organizations and Society, Elsevier, vol. 37(7), pages 461-481.
    2. Cortese, Corinne & Irvine, Helen, 2010. "Investigating international accounting standard setting: The black box of IFRS 6," Research in Accounting Regulation, Elsevier, vol. 22(2), pages 87-95.
    3. Thornburg, Steven & Roberts, Robin W., 2008. "Money, politics, and the regulation of public accounting services: Evidence from the Sarbanes-Oxley Act of 2002," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 229-248.
    4. Timothy Fitzgerald, 2024. "Regulatory capture in a resource boom," Public Choice, Springer, vol. 198(1), pages 93-127, January.
    5. Cho, Charles H. & Chen, Jennifer C. & Roberts, Robin W., 2008. "The politics of environmental disclosure regulation in the chemical and petroleum industries: Evidence from the Emergency Planning and Community Right-to-Know Act of 1986," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(4), pages 450-465.

  9. Sweeney, John T. & Roberts, Robin W., 1997. "Cognitive moral development and auditor independence," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 337-352.

    Cited by:

    1. Serge Évraert & Christian Prat dit Hauret, 2003. "La culture organisationnelle perçue des cabinets comptables français par les associés-dirigeants:essai de typologie," Revue Finance Contrôle Stratégie, revues.org, vol. 6(4), pages 5-24, December.
    2. Christian Prat Dit Hauret, 2002. "L'Independance Du Commissaire Aux Comptes : Une Analyse Empirique Basee Sur Des Composantes Psychologiques Du Comportement," Post-Print halshs-00584524, HAL.
    3. Allen D. Blay & Eric S. Gooden & Mark J. Mellon & Douglas E. Stevens, 2018. "The Usefulness of Social Norm Theory in Empirical Business Ethics Research: A Review and Suggestions for Future Research," Journal of Business Ethics, Springer, vol. 152(1), pages 191-206, September.
    4. Roberta Bampton & Christopher Cowton, 2013. "Taking Stock of Accounting Ethics Scholarship: A Review of the Journal Literature," Journal of Business Ethics, Springer, vol. 114(3), pages 549-563, May.
    5. Soraya Bel Haj Ali, 2011. "Les valeurs culturelles, l'indépendance et le développement moral cognitif : quel lien pour quel auditeur ?," Post-Print hal-00646460, HAL.
    6. Alan Reinstein & Eileen Z. Taylor, 2017. "Fences as Controls to Reduce Accountants’ Rationalization," Journal of Business Ethics, Springer, vol. 141(3), pages 477-488, March.
    7. Shafer, William E., 2008. "Ethical climate in Chinese CPA firms," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 825-835.
    8. Stéphane TREBUCQ, 2005. "L'actionnaire minoritaire, le commissaire, l'avocat et le juge : histoire d'une fusion litigieuse," Economic History 0503021, University Library of Munich, Germany.
    9. Christian Prat dit Hauret, 2003. "Audit et développement moral cognitif," Revue Finance Contrôle Stratégie, revues.org, vol. 6(3), pages 117-136, September.
    10. Solomon, Ira & Trotman, Ken T., 2003. "Experimental judgment and decision research in auditing: the first 25 years of AOS," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 395-412, May.
    11. William E. Shafer, 2009. "Ethical climate, organizational‐professional conflict and organizational commitment," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(7), pages 1087-1110, September.
    12. Espinosa-Pike, Marcela & Barrainkua, Itsaso, 2016. "An exploratory study of the pressures and ethical dilemmas in the audit conflict," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 10-20.
    13. William E. Shafer & Richard S. Simmons, 2011. "Effects of organizational ethical culture on the ethical decisions of tax practitioners in mainland China," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(5), pages 647-668, June.
    14. Elaine Doyle & Jane Frecknall-Hughes & Barbara Summers, 2014. "Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size," Journal of Business Ethics, Springer, vol. 122(4), pages 623-641, July.
    15. Philmore Alleyne & Mohammad Hudaib & Roszaini Haniffa, 2018. "The Moderating Role of Perceived Organisational Support in Breaking the Silence of Public Accountants," Journal of Business Ethics, Springer, vol. 147(3), pages 509-527, February.
    16. Maroun, Warren & Atkins, Jill, 2014. "Section 45 of the Auditing Profession Act: Blowing the whistle for audit quality?," The British Accounting Review, Elsevier, vol. 46(3), pages 248-263.
    17. Alleyne, Philmore & Haniffa, Roszaini & Hudaib, Mohammad, 2019. "Does group cohesion moderate auditors’ whistleblowing intentions?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 34(C), pages 69-90.
    18. Tabea Franziska Hirth-Goebel & Barbara E. Weißenberger, 2019. "Management accountants and ethical dilemmas: How to promote ethical intention?," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(3), pages 287-322, October.
    19. Hunt, Nicholas C. & Curtis, Mary B. & Rixom, Jessica M., 2022. "Financial priming, psychological distance, and recognizing financial misreporting as an ethical issue: The role of financial reporting responsibility," Accounting, Organizations and Society, Elsevier, vol. 102(C).
    20. Christian Prat Dit Hauret, 2003. "Presentation De La Theorie Du Developpement Moral Cognitif Et De Ses Apports Possibles Dans Les Etudes Sur L'Audit," Post-Print halshs-00582815, HAL.
    21. Steven Dellaportas & Barry J. Cooper & Philomena Leung, 2006. "Measuring moral judgement and the implications of cooperative education and rule‐based learning," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(1), pages 53-70, March.
    22. Graeme Currie & John Richmond & James Faulconbridge & Claudia Gabbioneta & Daniel Muzio, 2019. "Professional Misconduct in Healthcare: Setting Out a Research Agenda for Work Sociology," Work, Employment & Society, British Sociological Association, vol. 33(1), pages 149-161, February.
    23. Rafik Elias, 2006. "The Impact of Professional Commitment and Anticipatory Socialization on Accounting Students’ Ethical Orientation," Journal of Business Ethics, Springer, vol. 68(1), pages 83-90, September.
    24. Natalia M. Mintchik & Timothy A. Farmer, 2009. "Associations Between Epistemological Beliefs and Moral Reasoning: Evidence from Accounting," Journal of Business Ethics, Springer, vol. 84(2), pages 259-275, January.

  10. Roberts, Robin W., 1992. "Determinants of corporate social responsibility disclosure: An application of stakeholder theory," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 595-612, August.

    Cited by:

    1. Denis Cormier & Walter Aerts & Marie‐Josée Ledoux & Michel Magnan, 2010. "Web‐Based Disclosure About Value Creation Processes: A Monitoring Perspective," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 320-347, September.
    2. Fabrizio Rossi & Maretno Agus Harjoto, 2020. "Corporate non-financial disclosure, firm value, risk, and agency costs: evidence from Italian listed companies," Review of Managerial Science, Springer, vol. 14(5), pages 1149-1181, October.
    3. Thi Thuc Doan Nguyen, 2020. "The Relationship Between Board of Directors and Sustainability Reporting: An Empirical Study in German Large Listed Firms," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 68(1), pages 211-218.
    4. Charles Emenike Ezeagba & John-Akamelu Chitom Rachael & Umeoduagu Chiamaka, 2017. "Environmental Accounting Disclosures and Financial Performance: A Study of selected Food and Beverage Companies in Nigeria (2006-2015)," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 7(9), pages 162-174, September.
    5. Giuseppe Sannino & Manuela Lucchese & Giovanni Zampone & Rosa Lombardi, 2020. "Cultural dimensions, Global Reporting Initiatives commitment, and corporate social responsibility issues: New evidence from Organisation for Economic Co‐operation and Development banks," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1653-1663, July.
    6. Stefano Romito & Clodia Vurro, 2021. "Non‐financial disclosure and information asymmetry: A stakeholder view on US listed firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 595-605, March.
    7. Mohammed Hossain & Md. Tarikul Islam & Mahmood Ahmed Momin & Shamsun Nahar & Md. Samsul Alam, 2019. "Understanding Communication of Sustainability Reporting: Application of Symbolic Convergence Theory (SCT)," Journal of Business Ethics, Springer, vol. 160(2), pages 563-586, December.
    8. Imran Abbas Jadoon & Akhter Ali & Usman Ayub & Muhammad Tahir & Raheel Mumtaz, 2021. "The impact of sustainability reporting quality on the value relevance of corporate sustainability performance," Sustainable Development, John Wiley & Sons, Ltd., vol. 29(1), pages 155-175, January.
    9. Cristian Carini & Nicola Comincioli & Laura Poddi & Sergio Vergalli, 2017. "Measure the Performance with the Market Value Added: Evidence from CSR Companies," Sustainability, MDPI, vol. 9(12), pages 1-19, November.
    10. Alice Monti & Pierpaolo Pattitoni & Barbara Petracci & Otto Randl, 2022. "Does corporate social responsibility impact equity risk? International evidence," Review of Quantitative Finance and Accounting, Springer, vol. 59(3), pages 825-855, October.
    11. Newson, Marc & Deegan, Craig, 2002. "Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea," The International Journal of Accounting, Elsevier, vol. 37(2), pages 183-213.
    12. Vaz Ogando, Natalia & Ruiz Blanco, Silvia & Fernandez-Feijoo Souto, Belen, 2018. "El mercado de verificación de las memorias de sostenibilidad en España: un análisis desde la perspectiva de la demanda," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 48-62.
    13. Carsten Albers & Thomas Günther, 2010. "Disclose or not disclose: determinants of social reporting for STOXX Europe 600 firms," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 21(3), pages 323-347, November.
    14. Hans B. Christensen & Luzi Hail & Christian Leuz, 2021. "Mandatory CSR and sustainability reporting: economic analysis and literature review," Review of Accounting Studies, Springer, vol. 26(3), pages 1176-1248, September.
    15. Prado-Lorenzo, José Manuel & García-Sánchez, Isabel María & Gallego-Álvarez, Isabel, 2012. "Effects of Activist Shareholding on Corporate Social Responsibility Reporting Practices: An Empirical Study in Spain," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 17(32), pages 7-16.
    16. Simona Galletta & Sebastiano Mazzù & Valeria Naciti & Carlo Vermiglio, 2021. "Sustainable development and financial institutions: Do banks' environmental policies influence customer deposits?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 643-656, January.
    17. Eugenio D'Amico & Daniela Coluccia & Stefano Fontana & Silvia Solimene, 2016. "Factors Influencing Corporate Environmental Disclosure," Business Strategy and the Environment, Wiley Blackwell, vol. 25(3), pages 178-192, March.
    18. Zhaocheng Xu & Jingchuan Hou, 2021. "Effects of CEO Overseas Experience on Corporate Social Responsibility: Evidence from Chinese Manufacturing Listed Companies," Sustainability, MDPI, vol. 13(10), pages 1-24, May.
    19. Jérôme Caby & Ydriss Ziane & Eric Lamarque, 2020. "The determinants of voluntary climate change disclosure commitment and quality in the banking industry," Post-Print hal-02927623, HAL.
    20. Erli Dan & Jianfei Shen, 2022. "Establishment of Corporate Energy Management Systems and Voluntary Carbon Information Disclosure in Chinese Listed Companies: The Moderating Role of Corporate Leaders’ Low-Carbon Awareness," Sustainability, MDPI, vol. 14(5), pages 1-28, February.
    21. Frías Aceituno, José Valeriano & Marques, Maria da Conceição & Rodríguez Ariza, Lázaro, 2013. "Divulgación de información sostenible: ¿se adapta a las expectativas de la sociedad?," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(2), pages 147-158.
    22. Yuming Zhang & Fan Yang, 2021. "Corporate Social Responsibility Disclosure: Responding to Investors’ Criticism on Social Media," IJERPH, MDPI, vol. 18(14), pages 1-27, July.
    23. Otali Monday & Idoro Godwin & Udo Godfey, 2020. "Modelling the Relationship Between the Level of Adoption of Sustainability Practices and Performance of Construction Firms Using Structural Equation Modelling," Baltic Journal of Real Estate Economics and Construction Management, Sciendo, vol. 8(1), pages 129-151, January.
    24. Xia, Dan & Wang, Xiang-Qian, 2021. "The synergetic impact of environmental and innovation information disclosure on corporate financial performance: An empirical study based on China coal listed companies," Technovation, Elsevier, vol. 100(C).
    25. Le Luo & Qingliang Tang, 2021. "Corporate governance and carbon performance: role of carbon strategy and awareness of climate risk," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 2891-2934, June.
    26. Marian H. Amin & Heba Ali & Ehab K. A. Mohamed, 2024. "Corporate social responsibility disclosure on Twitter: Signalling or greenwashing? Evidence from the UK," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 29(2), pages 1745-1761, April.
    27. Lori Holder-Webb & Jeffrey Cohen & Leda Nath & David Wood, 2009. "The Supply of Corporate Social Responsibility Disclosures Among U.S. Firms," Journal of Business Ethics, Springer, vol. 84(4), pages 497-527, February.
    28. Robert A. Kingwara, 2020. "Corporate Social Responsibility Disclosure and Financial Performance of Firms in Kenya: A Stakeholder Approach," Business and Economic Research, Macrothink Institute, vol. 10(3), pages 90-115, September.
    29. Yang Deng & Tze San Ong & Rosmila Senik, 2024. "Trick or treat? A bibliometric literature review of corporate social responsibility and earnings management," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4361-4383, September.
    30. Tsang, Albert & Frost, Tracie & Cao, Huijuan, 2023. "Environmental, Social, and Governance (ESG) disclosure: A literature review," The British Accounting Review, Elsevier, vol. 55(1).
    31. Le Bot, Corentin & Perrigot, Rozenn & Déjean, Frédérique & Oxibar, Bruno, 2022. "Corporate Social Responsibility in franchise chains: Specificities, insights from French franchise chains’ CSD, and avenues for future research," Journal of Retailing and Consumer Services, Elsevier, vol. 66(C).
    32. Dolores Gallardo-Vázquez & María J. Barroso-Méndez & María L. Pajuelo-Moreno & Julio Sánchez-Meca, 2019. "Corporate Social Responsibility Disclosure and Performance: A Meta-Analytic Approach," Sustainability, MDPI, vol. 11(4), pages 1-33, February.
    33. Liu, Yaosong & Zhang, Min & Ye, Tingting & Zhang, Yue, 2019. "Does giving always lead to getting? Evidence from the collapse of charity credibility in China," Pacific-Basin Finance Journal, Elsevier, vol. 58(C).
    34. Abderrahman Jahmane & Pierre Louart, 2013. "La Responsabilité Sociale de l'Entreprise : une diversité des concepts, des enjeux multiples et imbriqués et diverses méthodes de mesure," Post-Print hal-01898797, HAL.
    35. Mohammad Badrul Haider & Kimitaka Nishitani, 2022. "Ownership structure, corporate governance, and assurance in sustainability reporting: evidence from Japan," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(4), pages 374-388, December.
    36. Bogdan Wit & Korneliusz Pylak, 2020. "Implementation of triple bottom line to a business model canvas in reverse logistics," Electronic Markets, Springer;IIM University of St. Gallen, vol. 30(4), pages 679-697, December.
    37. Maria J. Charlo & Ismael Moya & Ana M. Muñoz, 2017. "Sustainable Development in Spanish Listed Companies: A Strategic Approach," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(3), pages 222-234, May.
    38. Sohanur Rahman & Tehmina Khan & Pavithra Siriwardhane, 2019. "Sustainable development carbon pricing initiative and voluntary environmental disclosures quality," Business Strategy and the Environment, Wiley Blackwell, vol. 28(6), pages 1072-1082, September.
    39. Oluyomi A. Osobajo & David Moore, 2017. "Who is Who? Identifying the Different Sub-groups of Secondary Stakeholders within a Community: A Case Study of the Niger Delta Region of Nigeria Communities," International Business Research, Canadian Center of Science and Education, vol. 10(9), pages 188-209, September.
    40. Adams, Carol A. & Harte, George, 1998. "The changing portrayal of the employment of women in British banks' and retail companies' corporate annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(8), pages 781-812, November.
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