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Judgment and decision making research on CSR reporting in the COVID‐19 pandemic environment

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  • Kerry A. Humphreys
  • Ken T. Trotman

Abstract

Judgment and decision making (JDM) research in accounting focuses on the judgments and decisions of preparers, users and auditors/assurance providers of financial and non‐financial information, including sustainability information. However, the environment in which these judgments are made and how groups interact has changed substantially during the COVID‐19 pandemic, and likely post‐pandemic. We focus on the impact of these changes for corporate social responsibility (CSR) reporting, including managers’ decisions on the preparation and use of CSR information, demand for CSR assurance, and the effect of CSR reports and assurance on investors’ judgments. We then outline implications for the research questions addressed and experimental designs used.

Suggested Citation

  • Kerry A. Humphreys & Ken T. Trotman, 2022. "Judgment and decision making research on CSR reporting in the COVID‐19 pandemic environment," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 739-765, March.
    • Handle: RePEc:bla:acctfi:v:62:y:2022:i:1:p:739-765
    DOI: 10.1111/acfi.12805
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    Cited by:

    1. Kerry A. Humphreys, 2023. "The balanced scorecard: Do managers need a strategy map when evaluating performance?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4357-4373, December.
    2. Daniel Zdolšek & Sabina Taškar Beloglavec, 2023. "Sustainability Reporting Ecosystem: A Once-in-a-Lifetime Overhaul during the COVID-19 Pandemic," Sustainability, MDPI, vol. 15(9), pages 1-22, April.

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