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Corporate social responsibility research in accounting

Author

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  • Xiaobei ‘‘Beryl’’ Huang
  • Luke Watson

Abstract

Keywords: Corporate social responsibility, Sustainability, Environmental, Disclosure, Assurance

Suggested Citation

  • Xiaobei ‘‘Beryl’’ Huang & Luke Watson, 2015. "Corporate social responsibility research in accounting," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 34(1), pages 1-16, March.
    • Handle: RePEc:eme:jalpps:j.acclit.2015.03.001
    DOI: 10.1016/j.acclit.2015.03.001
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    Citations

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    Cited by:

    1. Paul Arkoh & Antonio Costantini & Francesco Scarpa, 2024. "Determinants of sustainability reporting: A systematic literature review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1578-1597, May.
    2. Wang, Yujie & Tsang, Albert & Xiang, Yi & Yan, Shuo, 2024. "How can regulators affect corporate social responsibility? Evidence from regulatory disclosures of consumer complaints in the U.S," The British Accounting Review, Elsevier, vol. 56(1).
    3. Wen, Hui & Ho, Ken C. & Gao, Jijun & Yu, Li, 2022. "The fundamental effects of ESG disclosure quality in boosting the growth of ESG investing," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 81(C).
    4. Li, Tongxia & Lu, Chun & Wang, Hui, 2023. "Stakeholder orientation and trade credit: Evidence from a natural experiment," International Review of Economics & Finance, Elsevier, vol. 87(C), pages 15-34.
    5. Tsang, Albert & Frost, Tracie & Cao, Huijuan, 2023. "Environmental, Social, and Governance (ESG) disclosure: A literature review," The British Accounting Review, Elsevier, vol. 55(1).
    6. Ahmed A. Sarhan & Basil Al‐Najjar, 2023. "The influence of corporate governance and shareholding structure on corporate social responsibility: The key role of executive compensation," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(4), pages 4532-4556, October.
    7. Muhammad Mahbubur Rahman & Faruk Bhuiyan & Munshi Samaduzzaman & Parvez Mia & Ishtiaque Mahmood, 2023. "Corporate Sustainability by Combating Bribery: The Role of an Organisation Culture and Its Impact on the Organisation’s Performance," Sustainability, MDPI, vol. 15(8), pages 1-16, April.
    8. Xue, Xingnan & Hu, Nan, 2023. "Economic policy uncertainty and imitation behaviors of corporate social responsibility practices: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 89(C).
    9. Heonyong JUNG, 2024. "The Moderating Effect Of Board Characteristics In The Relationship Between Esg And Corporate Financial Performance," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 19(2), pages 110-119, August.
    10. Hasan, Mostafa Monzur & Jiang, Haiyan, 2023. "Political sentiment and corporate social responsibility," The British Accounting Review, Elsevier, vol. 55(1).
    11. Miloud, Tarek, 2024. "Corporate governance and CSR disclosure: Evidence from French listed companies," Global Finance Journal, Elsevier, vol. 59(C).
    12. Saeid Homayoun & Bita Mashayekhi & Amin Jahangard & Milad Samavat & Zabihollah Rezaee, 2023. "The Controversial Link between CSR and Financial Performance: The Mediating Role of Green Innovation," Sustainability, MDPI, vol. 15(13), pages 1-15, July.
    13. Pei‐Chi Kelly Hsiao & Charl de Villiers & Claire Horner & Hein Oosthuizen, 2022. "A review and synthesis of contemporary sustainability accounting research and the development of a research agenda," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4453-4483, December.
    14. Zhang, Chenyu & Qian, Aimin & Lou, Xu & Zhang, Guiling, 2024. "The politics of corporate social responsibility disclosure: Evidence from China," Economic Analysis and Policy, Elsevier, vol. 82(C), pages 1406-1428.
    15. Krivogorsky, Victoria & Mintchik, Natalia & Alon, Anna, 2023. "Accounting research in former Soviet bloc countries: Past trends and current and future developments," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
    16. Zhiying Hu & Xiaobei Huang & Yunling Song & Wenhui Jin, 2024. "Stay Vigilant in Peace Time? Antitakeover Provisions and Corporate Social Responsibility," Sustainability, MDPI, vol. 16(13), pages 1-21, June.
    17. Patrícia Quesado & Rui Silva & Helena Costa Oliveira, 2024. "Management Control Systems and Sustainability: A Bibliometric Analysis," Sustainability, MDPI, vol. 16(12), pages 1-19, June.
    18. Christoph Kayser & Henning Zülch, 2024. "Understanding the Relevance of Sustainability in Mergers and Acquisitions—A Systematic Literature Review on Sustainability and Its Implications throughout Deal Stages," Sustainability, MDPI, vol. 16(2), pages 1-44, January.
    19. Binh Bui & Carolyn Fowler, 2022. "Carbon controls in a New Zealand electricity utility: An application of theoretical triangulation," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4423-4451, December.
    20. M. Luthfi Hamidi & Khondker Mohammad Zobair & Abdul Aziz Nugraha Pratama, 2024. "The role of spirituality dimension in the sustainability of Islamic banking: a combined structural equation modeling and artificial neural network approach," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(8), pages 21567-21593, August.
    21. Graham, Cameron & Himick, Darlene & Nappert, Pier-Luc, 2024. "The dissipation of corporate accountability: Deaths of the elderly in for-profit care homes during the coronavirus pandemic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    22. DeLisle, R. Jared & Grant, Andrew & Mao, Ruiqi, 2024. "Does environmental and social performance affect pricing efficiency? Evidence from earnings conference call tones," Journal of Corporate Finance, Elsevier, vol. 86(C).
    23. Anike Sult & Janice Wobst & Rainer Lueg, 2024. "The role of training in implementing corporate sustainability: A systematic literature review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 1-30, January.
    24. Charl de Villiers & Diandian Ma & Ana Marques, 2024. "Corporate social responsibility disclosure, dividend payments and firm value – Relations and mediating effects," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 185-219, March.
    25. Alatawi, Ibrahim A. & Ntim, Collins G. & Zras, Anis & Elmagrhi, Mohamed H., 2023. "CSR, financial and non-financial performance in the tourism sector: A systematic literature review and future research agenda," International Review of Financial Analysis, Elsevier, vol. 89(C).

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