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An Investigation of Corporate Social Responsibility Reporting and Assurance.

Record Type:	Language materials, manuscript : Monograph/item
Title/Author:	An Investigation of Corporate Social Responsibility Reporting and Assurance./
Author:	Hickman, Leila Emily.
Description:	1 online resource (195 pages)
Notes:	Source: Dissertation Abstracts International, Volume: 79-02(E), Section: A.
Contained By:	Dissertation Abstracts International79-02A(E).
Subject:	Accounting. -
Online resource:	click for full text (PQDT)
ISBN:	9780355364545

An Investigation of Corporate Social Responsibility Reporting and Assurance.
Hickman, Leila Emily.

An Investigation of Corporate Social Responsibility Reporting and Assurance. - 1 online resource (195 pages)

Source: Dissertation Abstracts International, Volume: 79-02(E), Section: A.

Thesis (Ph.D.)--Washington State University, 2017.

Includes bibliographical references

This research examines motivations driving the publication of corporate social responsibility (CSR) reports, the CSR reporting process, and an unintended consequence for the accounting profession of the attention paid to firms' CSR performance. Three essays are presented to explore the research questions using three methods: archival data analysis, experimental survey, and structured interviews. The first study addresses the lack of consensus in the literature regarding what motivates firms to voluntarily publish CSR reports and who are the targets of such reports. Through analysis of a sample of private companies matched with publicly-traded firms, the study provides evidence that information asymmetry faced by firm owners represents a key factor motivating the publication of CSR reports. The results suggest that factors related to stakeholder and legitimacy theories can also motivate CSR reporting.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780355364545Subjects--Topical Terms:

561166
Accounting.
Index Terms--Genre/Form:

554714
Electronic books.

An Investigation of Corporate Social Responsibility Reporting and Assurance.
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100 1 $a Hickman, Leila Emily. $3 1195281
245 1 3 $a An Investigation of Corporate Social Responsibility Reporting and Assurance.
264 0 $c 2017
300 $a 1 online resource (195 pages)
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
500 $a Source: Dissertation Abstracts International, Volume: 79-02(E), Section: A.
500 $a Adviser: Jane Cote.
502 $a Thesis (Ph.D.)--Washington State University, 2017.
504 $a Includes bibliographical references
520 $a This research examines motivations driving the publication of corporate social responsibility (CSR) reports, the CSR reporting process, and an unintended consequence for the accounting profession of the attention paid to firms' CSR performance. Three essays are presented to explore the research questions using three methods: archival data analysis, experimental survey, and structured interviews. The first study addresses the lack of consensus in the literature regarding what motivates firms to voluntarily publish CSR reports and who are the targets of such reports. Through analysis of a sample of private companies matched with publicly-traded firms, the study provides evidence that information asymmetry faced by firm owners represents a key factor motivating the publication of CSR reports. The results suggest that factors related to stakeholder and legitimacy theories can also motivate CSR reporting.
520 $a The second study investigates the previously unexplored possibility that the proliferation of CSR information could influence auditors' judgments regarding an account-level issue in financial audit. Findings suggest that accountants should be cognizant that knowledge of clients' CSR performance may affect their judgments, especially when the CSR information is related to environmental or gender issues.
520 $a Finally, the third study answers calls for research into the relatively new practice of CSR assurance. By conducting interviews with CSR assurors and a prominent reporting client, the study provides multiple perspectives of the CSR reporting and assurance process. Some interview responses reinforce the conclusions of prior studies, while at other times the evidence contrasts with existing literature or reveals new insights that advance our understanding of CSR reporting and assurance. For example, the study suggests that client management may simultaneously promote CSR initiatives and control the CSR reporting processes in a self-serving manner.
520 $a Opportunities for future research are presented in each of the three studies. Collectively, the three studies demonstrate the impact of CSR on accounting in the areas of reporting, decision-making, and assurance services. Future research could build on these findings to explore firms' commitment to CSR, CSR reputation effects, and stakeholders' interpretation of reported CSR information. These areas of study would contribute to CSR-accounting literature and provide insights for practice.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2018
538 $a Mode of access: World Wide Web
650 4 $a Accounting. $3 561166
655 7 $a Electronic books. $2 local $3 554714
690 $a 0272
710 2 $a ProQuest Information and Learning Co. $3 1178819
710 2 $a Washington State University. $b Accounting. $3 1192678
773 0 $t Dissertation Abstracts International $g 79-02A(E).
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10604372 $z click for full text (PQDT)