Companies' earnings are arguably their most important financial disclosure, and corporate tactics to manage earnings can be directly constrained by audit procedures. In this article, we examine whether there is a link between companies' earnings performance and changes in the accounting firm...

This study investigates the antecedents of human rights infringements (HRIs) by emerging market firms (EFs). We used fuzzy set qualitative comparative analysis (fsQCA) to examine HRIs in 245 firms based in eight emerging markets, between 2003 and 2012. Our findings disclose three equifinal...

How do firms make sense of creating shared value (CSV) projects? In their sense-making processes, do they extend the meaning spectrum to include human rights? What are the dominant cognitive frames through which firms make sense of CSV projects, and are some frames more likely to have...

This paper extends Corporate Social Responsibility (CSR) scholarship to focus on issues of sexual harassment and sexual violence. Despite a significant body of work on gender and CSR from a variety of feminist perspectives, long-standing evidence of sexual harassment and sexual violence in...