Article2014

CSR and Assurance Services: A Research Agenda

500 citations0/0 files storedAuditing A Journal of Practice & Theory

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Corporate Governance and Financial Management

Abstract

SUMMARY This paper describes the current environment for assurance services for corporate social responsibility (CSR) performance. It then discusses opportunities for research, and highlights areas that are evolving as significant research opportunities and areas of significance that have been under-researched in the past. Finally, the paper reviews the five papers in the forum and highlights how multiple methodologies may be appropriate to examine different aspects of assuring CSR reporting from both internal and external assurance perspectives.

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References

2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting 2012What We Know and Don’t Know About Corporate Social Responsibility 2014A review of archival auditing research 1999Accounting for the effects of accountability.2006The role of environmental disclosures as tools of legitimacy: A research note 2012Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure 2009Assurance on Sustainability Reports: An International Comparison 1987Attribution in social interaction.

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2016Corporate Board and Corporate Social Responsibility Assurance: Evidence from China 2015Corporate social responsibility research in accounting 2015Corporate Accountability Reporting and High-Profile Misconduct 2017Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy 2018The expansion of non-financial reporting: an exploratory study

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