As stakeholders question the reliability of corporate CSR information, regulators are now considering corporate CSR disclosure mandates. Using an experiment, we examine how investors’ perceptions of greenwashing and investment judgments are impacted by voluntary versus mandatory disclosure of...

Auditors execute customer relationship management activities (hereafter CRM), such as minimizing disruptions and communicating effectively, to maintain or increase customer satisfaction of client managers. These activities are typically linked to auditors' commercial objectives. However, using...

A questioning nature and professional skepticism are fundamental requirements for auditors to conduct high quality audits and facilitate appropriate financial reporting. This study considers whether computer-mediated communication (CMC) reduces auditors' questioning during interactions with the...