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The Dark Side of Firms’ Green Technology Innovation on Corporate Social Responsibility: Evidence from China
Green technology innovation (GTI) has been increasingly adopted by firms worldwide to promote sustainable development, whereas its potential...
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Shine a Light: How Firm Responses to Announcing Earnings Restatements Changed After Sarbanes–Oxley
We explore how the Sarbanes–Oxley Act of 2002 created pressure for firms to take more visible and costly corrective action following the announcement...
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Responsible Business Conduct in Commodity Trading—A Multidisciplinary Review
Responsible business conduct (RBC)—the corporate activities and initiatives that proactively address corporate involvement in human rights,...
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Social Integrity and Stock Price Crash Risk
We examine whether the level of integrity in a society, i.e., social integrity, affects stock price crash risk. We explore two competing hypotheses....
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Does Accelerated Patenting Information Dissemination Affect Managers’ (Un)Ethical Behavior? Evidence from the American Inventor’s Protection Act and Crash Risk
Motivated by the ethical dilemma in managerial financial reporting decisions, we explore and reveal an unintended “crash” consequence following...
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Responsible Business and Integrated Stakeholder Reporting: Towards a Stakeholder Model for Integrated Reporting of ESG and SDG
The chapter discusses the problem of how business reporting can include financial and non-financial data of measurement. Here, it is required to...
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Dark Triad Personality Traits and Selective Hedging
We study the relationship between risk managers’ dark triad personality traits (Machiavellianism, narcissism, and psychopathy) and their selective...
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Literature Review
In this chapter, the key concepts in this research are illustrated. Before an analytical model is constructed, a broad review of what have been going...
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Do Individual Auditors from More Religious Hometowns Enhance Audit Quality? Evidence from an Islamic Country
This study investigates the effect of individual auditors from more religious hometowns on audit quality, utilizing social identity and social norm...
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How Do Auditors Value Hypocrisy? Evidence from China
Drawing on the cognitive dissonance theory and the behavioral consistency theory, this study examines whether hypocrisy, proxied by the ethical...
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Socially Sustainable Supply Chain Management and Suppliers’ Social Performance: The Role of Social Capital
The implementation of socially sustainable supply chain management (SSCM) practices (i.e. assessment and collaboration) to tackle suppliers’ social...
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Predicting Accounting Misconduct: The Role of Firm-Level Investor Optimism
Motivated by a large literature on how firm-specific resources (such as leadership and management skills, strategies, organizational capabilities and...
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Regulating antimicrobial resistance: market intermediaries, poultry and the audit lock-in
Antimicrobial resistance (AMR) has become one of the defining challenges of the twenty-first century. Food production and farming are a key if...
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Agropastoralism and re-peasantisation: the importance of mobility and social networks in the páramos of Boyacá, Colombia
The páramos of Boyacá in Colombia are earmarked for delimitation to prevent the expansion of the agricultural frontier and protect endemic flora that...
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Review of the compliance of the mandatory corporate social responsibility (CSR) by the Indian corporate sector
From the financial year 2014-15, the Indian corporate sector was made to comply with a newly introduced Sect. 135 (5) by the Companies Act of 2013....
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A Cautionary Tale: Lessons from the Strategic Use of Financial Reporting
Sustainability and CSR reporting has been undergoing a rapid development due to the increasing relevance of sustainability and CSR considerations for...
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Corporate governance and environmental, social, and governance (ESG) disclosure and its effect on the cost of capital in emerging market
The objective of this research is to investigate the effects of corporate governance scores and environmental, social, and governance scores (ESG) on...
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How Does Taxation Affect Corporate Social Responsibility? Evidence from a Korean Tax Reform
We examine the effects of taxes on Corporate Social Responsibility (CSR). Employing a tax reform in Korea that imposed a new tax on cash retention,...
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A Model Proposal for Solutions to the Problems Faced by Small and Mediums in the COVID-19 Process
In the study, the problems faced by Small and Medium Enterprises (SMEs), which have a crucial issue among businesses in Turkey, during the COVID-19...
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Dishing Up Morality: How Chefs Account for Gratuity
This study delves into the intricate world of tip**, examining how restaurant chefs and chef-owners account for and morally justify this practice....
