Corporate social responsibility research in accounting

• Autores: Xiaobei Beryl Huang, Luke Watson
• Localización: Journal of accounting literature, ISSN 0737-4607, Vol. 34, Nº. 1, 2015, págs. 1-16
• Idioma: inglés
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• Resumen

  • We review research on corporate social responsibility (CSR) published in 13 top accounting journals over the last decade. We begin with a brief discussion of the data that archival researchers have used to measure CSR. Next, we conduct our review in four parts: (1) determinants of CSR; (2) the relation between CSR and financial performance; (3) consequences of CSR; and (4) the roles of CSR disclosure and assurance. We summarize the accounting literature in these areas and comment on how accounting researchers can use their skill sets with regard to specific issues. Within each area, we present some suggestions for future CSR research in accounting.