Our paper explores the evolution in the reporting of Corporate Social Responsibility (CSR) for 115 Canadian firms (51 cross-listed on U.S. stock exchanges) throughout the seven year period of 1999–2006, which was the period before and after SOX and Bill 198 were enacted, resulting in a period...

Prior research shows that after financial restatement, firms' corporate governance practices are strengthened (Farber, 2005; LaGore, 2008) as firms respond by increasing their disclosure practices and making executives more accountable (Arthaud-Day, Certo, Dalton, & Dalton., 2006). Nevertheless, it...

Prior research shows different associations between corporate social responsibility (CSR) and executive compensation in the United States versus Canada (i.e., McGuire et al., 2003; Mahoney & Thorne, 2006). It follows that these cross-national differences may be attributable to: (1) different...