Corporate social responsibility research in accounting

Huang, Xiaobei; Watson, Luke

doi:10.1016/j.acclit.2015.03.001

Cited by 358 publications

(283 citation statements)

References 82 publications

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“…Finally, to control other variables which are predicted to have an impact on CSP based on extensive theoretical and empirical literature, this research applies public ownership (percentage of public ownership), Institutional ownership (percentage of institutional ownership), Governance ownership (Dummy governance ownership), board size (number of board of commissioner in Indonesia context), company size (Logarithm of Total Assets), financial leverage (Debt asset ratio; Total debt to total Assets), company profitability (Return on Asset; percentage of earnings before interest and taxes to total assets), Intangible assets (Market to book ratio; Market price to book value) and industry CSP (mean of CSP score by industry in 2 digit of ISIC) (Brammer et al 2006;Dam and Scholtens 2012;Huang and Watson 2015;Kang 2013;Khan et al 2013;Kilic et al 2015;Lahouel et al 2014;Li et al 2015;McGuire et al 2012;Nation 2008;Neubaum and Zahra 2006;Ntim and Soobaroyen 2013;Peng and Yang 2014;Walls et al 2012). Thus, to summarise, Table 1 shows the operation of variables and measurement.…”

Section: Variables and Measurementsmentioning

confidence: 99%

Diversification and corporate social performance in manufacturing companies

Patrisia

Dastgir

2016

Eurasian Bus Rev

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The effects of diversification on financial performance are well-established, less so the way in which diversification influences company behaviour towards stakeholder demand and social concern. This paper investigates the relationship between business diversification and corporate social performance (CSP) in an industrial setting, in Indonesia. CSP is measured with an index constructed from content and disclosure analysis of annual company reports in line with global reporting initiative standards. A sample of 107 listed manufacturing companies from the Indonesian Stock Exchange is used to estimate a lagged multiple regression model to show that industry-level diversification does not have an effect on CSP. However, distinguishing between related and unrelated diversification produces a different outcome whereby, related diversification is negatively and statistically significantly correlated with CSP. Unrelated diversification, on the other hand, shows a positive and statistically significant relationship. It means the relationship between unrelated diversification and CSP is more positive than the relationship between related diversification and CSP. The findings offer a unique insight into industrial diversification and CSP in Indonesia's expanding manufacturing sector.

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Section: Variables and Measurementsmentioning

confidence: 99%

Diversification and corporate social performance in manufacturing companies

Patrisia

Dastgir

2016

Eurasian Bus Rev

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“…The literature review of empirical research activities on joint audits shows that the principal-agent theory and the shareholder value approach are still dominant. However, research increasingly takes an interest in the extent to which external audits also influence other stakeholders' decision-making behavior and nonfinancial aspects (on a current literature review on CSR research in accounting in this journal, see Huang and Watson, 2015). According to the legitimacy theory (Shocker and Sethi, 1973), an organization must continuously legitimize itself to society through appropriate CSR management to maintain its status as a "good corporate citizen" (Wood, 1991).…”

Section: Audit Costsmentioning

confidence: 99%

What do we know about empirical joint audit research? A literature review

Velte¹

2017

AFC

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This literature review evaluates empirical studies which concentrate on economic effects on joint audits from an international perspective. We briefly introduce the theoretical and empirical joint audit framework that comprises an adequate structure of the state-of-the-art of empirical research in this field. This is followed by a discussion of the following output factors of joint audits: (1) audit quality; (2) audit costs and (3) audit market concentration. We will summarize the key findings in each area, and provide a description of the analyzed proxies. Finally, we will discuss the current limitations of the studies and give useful recommendations for future empirical research activities in this topic.

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“…The different interests of non-shareholder stakeholders should be considered [44]. As environmental attention is an aspect of CSR, a comprehensive term is used to investigate CSR by including ecological aspects into the conceptual term of CSR [46]. We exclude corporate governance as the relation between CTP and corporate governance is likely to be different and is investigated previously [1,47,48].…”

Section: Literature Reviewmentioning

confidence: 99%

Corporate Tax Payments and Corporate Social Responsibility: Complements or Substitutes? Empirical Evidence from Europe

Preu¹,

Preu²

2017

Bus Eco J

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Recent empirical studies find mixed evidence on the relation between corporate social responsibility and corporate tax payments. We investigate for a European sample whether the two constructs act as substitutes or complements. We analyse the relation using a linear unobserved effects panel model. Our findings suggest that corporate social responsibility and corporate tax payments act as substitutes.

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Corporate social responsibility research in accounting

Abstract: 2016-11-02T18:49:00

Cited by 358 publications

References 82 publications

Diversification and corporate social performance in manufacturing companies

Diversification and corporate social performance in manufacturing companies

What do we know about empirical joint audit research? A literature review

Corporate Tax Payments and Corporate Social Responsibility: Complements or Substitutes? Empirical Evidence from Europe

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