Empirical research in accounting has lately focused much on sophisticated statistical methodology and econometrics and relatively less on conceptualization of the issues concerned. This essay is written to highlight the conceptualization of the issues as an important ingredient of empirical...

Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks credibility. This study examines whether a commitment to audits of financial outcomes, proxied by audit fees, is associated with greater CSR reporting credibility. We find that audit...

Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks credibility. This study examines whether a commitment to audits of financial outcomes, proxied by audit fees, is associated with greater CSR reporting credibility. We find that audit...