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How a Two-Step Approach Discloses Different Determinants of Voluntary Social and Environmental Reporting

Bouten, Lies; Everaert, Patricia; Roberts, Robin W. - In: Journal of Business Finance & Accounting 39 (2012) 5-6, pp. 567-605

Persistent link: https://www.econbiz.de/10010569921

Political strategies used by the US public accounting profession during auditor liability reform: The case of the Private Securities Litigation Reform Act of 1995

Roberts, Robin W.; Dwyer, Peggy D.; Sweeney, John T. - In: Journal of Accounting and Public Policy 22 (2003) 5, pp. 433-457

Persistent link: https://www.econbiz.de/10005546159

How a two-step approach discloses different determinants of voluntary social and environmental reporting

Bouten, Lies; Everaert, Patricia; Roberts, Robin W. - In: Journal of business finance & accounting : JBFA 39 (2012) 5/6, pp. 567-605

Persistent link: https://www.econbiz.de/10009575829

How a Two‐Step Approach Discloses Different Determinants of Voluntary Social and Environmental Reporting

Bouten, Lies; Everaert, Patricia; Roberts, Robin W. - In: Journal of business finance & accounting : JBFA 39 (2012) 5, pp. 567-606

Persistent link: https://www.econbiz.de/10009989905

An Analysis of Materiality and Reasonable Assurance: Professional Mystification and Paternalism in Auditing

Roberts, Robin W.; Dwyer, Peggy D. - In: Journal of business ethics : JOBE 17 (1998) 5, pp. 569-578

Persistent link: https://www.econbiz.de/10006918589

CSR Performance Proxies in Large-Sample Studies : 'Umbrella Advocates', Construct Clarity and the 'Validity Police'

Bouten, Lies - 2018

Corporate social responsibility (CSR) performance is multidimensional, and is often considered an “umbrella” construct (Gond & Crane, 2010). This multidimensionality has generated substantive concerns regarding the construct validity and reliability of common empirical proxies of CSR...

Persistent link: https://www.econbiz.de/10012929502

Political strategies used by the US public accounting profession during auditor liability reform: The case of the Private Securities Litigation Reform Act of 1995

Roberts, Robin W.; Dwyer, Peggy D.; Sweeney, John T. - In: Journal of accounting and public policy 22 (2003) 5, pp. 433-458

Persistent link: https://www.econbiz.de/10006886388

Known by the company they keep: a study of political campaign contributions made by the United States public accounting profession

Dwyer, Peggy D.; Roberts, Robin W. - In: Critical perspectives on accounting : an international … 15 (2004) 6, pp. 865-883

Persistent link: https://www.econbiz.de/10007101490

The contemporary gender agenda of the US public accounting profession: embracing feminism or maintaining empire?

Dwyer, Peggy D.; Roberts, Robin W. - In: Critical perspectives on accounting : an international … 15 (2004) 1, pp. 159-177

Persistent link: https://www.econbiz.de/10007103042

How a Two-Step Approach Discloses Different Determinants of Voluntary Social and Environmental Reporting

Bouten, Lies - 2012

Previous research on the determinants of voluntary social and environmental disclosure assumes that the determinants underlying the company's decision to disclose and the disclosure level are the same. This paper addresses the influence of this assumption on: (i) the operationalization of the...

Persistent link: https://www.econbiz.de/10013108789