ESG Misreporting: Role of Assurance, Assurance Provider, ESG Issue Characteristics and Personal Environmentalism in Employee Reporting Decisions
Gloria N. Sapounova
Abstract:Corporate environmental social and governance (ESG) reporting is becoming subject to increased scrutiny by regulators, investors and public. This dissertation will contribute to several research streams in the extant literature. This dissertation is the first to show the impact of employee environmental values and attitudes on reporting and whistleblowing decisions, making contributions to accounting, management, whistleblowing and environmental psychology literatures. Next, it is among the first to examine th… Show more
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