Corporate social responsibility research in accounting
Journal of Accounting Literature
ISSN: 0737-4607
Article publication date: 14 March 2015
Issue publication date: 28 February 2015
Abstract
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.
Keywords
Citation
Huang, X.‘. and Watson, L. (2015), "Corporate social responsibility research in accounting", Journal of Accounting Literature, Vol. 34 No. 1, pp. 1-16. https://doi.org/10.1016/j.acclit.2015.03.001
Publisher
:Emerald Publishing Limited
Copyright © 2015, Emerald Publishing Limited