This study examines the association between corporate social responsibility (CSR) performance and financial distress and additionally, the moderating impact of firm life cycle stages on that association. Based on a sample of 651 publicly-listed Australian firm-years data covering the 2007–2013...

This paper explicates the dual role of epistemic communities as influencers of accounting policy within regulatory space and as implementers who effect change within the domain of accounting. Set within the context of New South Wales in Australia, and the challenge of the financial...