Using a sample of U.S. firms from 2003 to 2018, we examine the effect of an audit client’s code of ethics quality on audit fees. We find that clients with a lower code of ethics quality pay significantly higher audit fees, suggesting that auditors perceive such clients as riskier and charge...

This paper provides a brief summary of a little-understood approach to corporate finance that the chief executive officer a major credit-worthy company could undertake to enable his/her company to operate in a more ethical way while enhancing corporate profitability. It covers only the...

This paper investigates the differential effects of corporate social responsibility (CSR) dimensions on corporate financial performance (CFP) across sectors in China. This research uses a unique data set provided by China Stock Market and Accounting Research (CSMAR), showing expenditure on CSR...

The paper deals with the elements of business ethics and social responsibility, as important factors for improving the corporate image of the organizations, and thus achieving a competitive advantage on the market. The competitiveness and development of the organization in conditions of more and...

Passion - in the sense of fervent commitment to action - and compassion - understood as sensitive openness for social and ecological concerns - are not a sure formula for business success. Whether social or ecological entrepreneurs, who find themselves under pressure from market competition,...

This paper explores the relationship between attitudes to corporate social responsibility (CSR) and the cultural dimensions of business activity identified by Hofstede and Hofstede (2005) using a sample of nearly 90,000 stakeholders drawn from 28 countries. We develop five general propositions...

This paper proposes a composite indicator model called CSR index to measure corporate social responsibility practices of Indian companies. The proposed CSR index comprises three dimensions of CSR implementation, stakeholder management and sustainability, which are measured using 39 indicators....

The paper titled "The importance of ethics in management decisions" examines key issues and factors that determine the accuracy of managerial ethics, proposed a model for examining the ethical guide management decisions, and outline some ways to improve performance in managerial ethics

The study aims to investigate corporate social responsibility (CSR) best practices of the world automotive industry - Peugeot, BMW, Ford, Hyundai and Toyota among others – and recommend that they plan their business strategies and managerial responses accordingly. Based on the comparative...

This study proposes a production framework in which capital, labor, and corporate social responsibility (CSR) generate sales. Estimating a stochastic frontier on an international sample of large manufacturing firms reveals that CSR has asymmetric effects on efficiency. In a matched sample, the...