Over the past two decades, there has been growing interest in corporate social responsibility (CSR) among accounting scholars. As a testament to this growing interest, two review papers on CSR were published last year in accounting journals. Cohen and Simnett (2015) review the academic...

This study examines whether and how the extraversion of a firm’s key executives influences its provision and the properties of management earnings forecasts. We provide evidence that firms with extraverted chief financial officers (CFOs) are more likely to have a greater level of voluntary...

This study examines the effects of major board reforms on firms’ corporate social responsibility (CSR) performance in countries around the world. Using a difference-in-differences design, we find robust evidence that worldwide board reforms can have significant effects on various stakeholders,...

In this study, we examine the relationship between a firm’s lobbying activities and financial reporting quality using a U.S. setting where public scrutiny of corporate political activities is high. More importantly, we examine whether and how a firm’s visibility shapes the relationship...

Although foreign institutional ownership (FIO) is generally considered as an important outcome of international cross-listings, much of the prior research ignores the iterative nature of FIO – that is, FIO may also serve as a key determinant of cross-listings. Using a comprehensive dataset of...