Browsing Research Articles (Accounting) by Subject "Economic and management sciences articles SDG-16"

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Are CSR disclosures value relevant? Cross-country evidence

Cahan, Steven F.; De Villiers, Charl Johannes; Jeter, Debra C.; Naiker, Vic; Van Staden, Chris J. (Routledge, 2016-03)

Using proprietary data that rate corporate social responsibility (CSR) disclosures of firms in 21 countries, this study examines how the strength of nation-level institutions affects the extent of CSR disclosures. We ...
Determinants, mechanisms and consequences of corporate governance reporting : a research framework

De Villiers, Charl Johannes; Dimes, Ruth (Springer, 2021-03)

Corporate governance disclosures form a key part of a company’s non-financial reporting. Several studies consider the determinants of corporate governance reporting, including external factors such as country-specific ...
Is a client's corporate social responsibility performance a source of audit complexity?

Garcia, Joy; De Villiers, Charl Johannes; Li, Lina (Zixuan) (Wiley, 2021-03)

This study examines whether corporate social responsibility (CSR) performance impacts financial audit fees of U.S. listed firms from 2000 to 2016. We use the CSR performance ratings from the KLD database to measure firms' ...

Now showing items 1-3 of 3

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