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Corporate social responsibility research in accounting

aUniversity of International Business and Economics, Beiing, China
bFisher School of Accounting, Warrington College of Business Administration, University of Florida, PO Box 117166, Gainesville, FL 32608, United States

Journal of Accounting Literature

ISSN: 0737-4607

Article publication date: 14 March 2015

Issue publication date: 28 February 2015

2026

Abstract

We review research on corporate social responsibility (CSR) published in 13 top accounting journals over the last decade. We begin with a brief discussion of the data that archival researchers have used to measure CSR. Next, we conduct our review in four parts: (1) determinants of CSR; (2) the relation between CSR and financial performance; (3) consequences of CSR; and (4) the roles of CSR disclosure and assurance. We summarize the accounting literature in these areas and comment on how accounting researchers can use their skill sets with regard to specific issues. Within each area, we present some suggestions for future CSR research in accounting.

Keywords

Citation

Huang, X.‘. and Watson, L. (2015), "Corporate social responsibility research in accounting", Journal of Accounting Literature, Vol. 34 No. 1, pp. 1-16. https://doi.org/10.1016/j.acclit.2015.03.001

Publisher

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Emerald Publishing Limited

Copyright © 2015, Emerald Publishing Limited

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