This study examines the decisions of firms to voluntarily disclose tax fees paid to their external auditors. Although the Securities and Exchange Commission (SEC) began requiring public companies to disclose fees paid to auditors in 2000, separate disclosure of tax service fees as a component of...

The growth in demand for corporate social responsibility (CSR) information raises the question of how various CSR disclosure items are used by investors, an important stakeholder group driven by instrumental, moral, and relational motives. Prior research examines the instrumental motive to...

Academic literature and the business press have placed increased attention on the corporate disclosure of non-financial information. This study uses a survey of 750 retail investors to examine perceptions about indicators of economic performance; corporate governance policies and performance; and...