Although legitimacy theory provides strong arguments that environmental, social and governance (ESG) disclosure and … the same time suffering from uncertainty in firm legitimacy, culminating in amplified financial risks for both issuers and … sustainability-related norms, thus acquiring and upholding a societal license to operate. ESG performance and disclosure help …

to yield a meta-attitude representing the legitimacy of sustainability. Our model distinguishes among three types of …The literature regarding social and environmental sustainability of business focuses primarily on rationales for … adopting sustainability strategies and operational practices in support of that goal. In contrast, we examine sustainability …

control mechanisms, distorted incentive schemes, accounting irregularities, failure of auditors, dominant CEOs, dysfunctional …

Accounting educators are in the midst of creating new opportunities for students to enhance their abilities to … co-operating to increase requirements for ethics education for candidates taking the CPA exam. The current situation is … regarding the ethics education of accountants. Research evaluating the effectiveness of various approaches is needed to …