We examine accounting's role in the development of the cannabis industry within the U.S., where formal accounting has historically been strongly discouraged. Employing an inductive approach, we conduct in-depth interviews to examine the current landscape of the cannabis industry and the ways in...

We examine the determinants of adherence to U.S. Securities and Exchange Commission (SEC) mandated disclosures of environmental sanctions. Our sample includes non-superfund U.S. Environmental Protection Agency (EPA) sanctions between 1996 and 2005. Our results suggest that firms are more likely...

Prior research suggests that voluntary environmental governance mechanisms operate to manage a firm’s reputation as opposed to being a driver of proactive environmental performance activities. In understanding how such corporate governance mechanisms can operate as a symbolic practice, we...