Managers prepare corporate social responsibility (CSR) reports by recalling and describing their past socially responsible actions. Using an experiment, we test whether the manner in which managers prepare CSR reports influences their subsequent ethical decisions. CSR reporting guidelines and...

Amidst growing pressure from investors and the general public, CEOs increasingly express their views on social, environmental, and political issues. Using an experiment, we offer initial evidence on the effect of this CEO activism on investor decision-making. Specifically, we examine how the...

Firms' efforts to mitigate greenhouse gas emissions and curb climate change has recently become a significant area of concern to investors. We examine how management's focus on mitigating its direct versus indirect emissions influences a firm's ability to attract capital from investors, and how...

Recent accounting research indicates that capital markets price firms' greenhouse gas (GHG) emissions and that disclosed emission levels are negatively associated with firms' market values (Griffin et al. 2017; Matsumura et al. 2014). The departure point for this study is to investigate whether...

This study investigates how formal control systems and the behavior of peers influence behavior in accounting settings. We manipulate formal controls and peer behavior (social norms) in a laboratory experiment, allowing us to precisely investigate the interactive effect of these two factors on...

This study examines how the source and nature of reporting standards jointly influence compliance with those standards. More specifically, I examine how decision makers’ identification with the source of the standards moderates compliance with different types of standards. Type refers to...

Prior archival research documents a positive association between managers' socially responsible actions and their ethical behavior in other domains and typically attributes this association to firm- and manager-level fixed effects. Using an experiment, we provide evidence about a new mechanism...