Showing 1 - 8 of 8
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...
Persistent link: https://www.econbiz.de/10011825820
Persistent link: https://www.econbiz.de/10013361661
Persistent link: https://www.econbiz.de/10011591568
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...
Persistent link: https://www.econbiz.de/10013014637
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...
Persistent link: https://www.econbiz.de/10012999531
Persistent link: https://www.econbiz.de/10011875091
Persistent link: https://www.econbiz.de/10014251901
Persistent link: https://www.econbiz.de/10014487009