Ausgabe 2/2019
Thematic Symposium: Accounting Ethics and Regulation. SOX 15 Years Later (articles 1-4)
Inhalt (16 Artikel)
Editorial
Thematic Symposium: Accounting Ethics and Regulation: SOX 15 Years Later
Sally Gunz, Linda Thorne
Original Paper
How Do Investors Respond to Restatements? Repairing Trust Through Managerial Reputation and the Announcement of Corrective Actions
Anna M. Cianci, Shana M. Clor-Proell, Steven E. Kaplan
Original Paper
The Effects of Clawbacks on Auditors’ Propensity to Propose Restatements and Risk Assessments
William D. Brink, Jonathan H. Grenier, Jonathan S. Pyzoha, Andrew Reffett
Original Paper
The Relationship Between Sarbanes–Oxley Policies and Donor Advisories in Nonprofit Organizations
Gregory D. Saxton, Daniel G. Neely
Original Paper
The Role of CSR in Crises: Integration of Situational Crisis Communication Theory and the Persuasion Knowledge Model
Chang-Dae Ham, Jeesun Kim
Original Paper
Stakeholder Salience for Small Businesses: A Social Proximity Perspective
Merja Lähdesmäki, Marjo Siltaoja, Laura J. Spence
Original Paper
Profit-Driven Corporate Social Responsibility as a Bayesian Real Option in Green Computing
Hemantha S. B. Herath, Tejaswini C. Herath, Paul Dunn
Open Access
Original Paper
Corporate Tax: What Do Stakeholders Expect?
Carola Hillenbrand, Kevin Guy Money, Chris Brooks, Nicole Tovstiga
Original Paper
Ethical Leadership and Corporate Social Responsibility in China: A Multilevel Study of Their Effects on Trust and Organizational Citizenship Behavior
Louise Tourigny, Jian Han, Vishwanath V. Baba, Polly Pan
Original Paper
Does State Community Benefits Regulation Influence Charity Care and Operational Efficiency in U.S. Non-profit Hospitals?
Melvin A. Lamboy-Ruiz, James N. Cannon, Olena V. Watanabe
Original Paper
Managerial Efficiency, Corporate Social Performance, and Corporate Financial Performance
Seong Y. Cho, Cheol Lee
Original Paper
Local Social Environment, Firm Tax Policy, and Firm Characteristics
Ziqi Gao, Louise Yi Lu, Yangxin Yu
Original Paper
Corporate Social Responsibility and Corporate Disclosures: An Investigation of Investors’ and Analysts’ Perceptions
Audrey Hsu, Kevin Koh, Sophia Liu, Yen H. Tong
Original Paper
Investment Ethics and the Global Economy of Sports: The Norwegian Oil Fund, Formula 1 and the 2014 Russian Grand Prix
Hans Erik Næss
Original Paper
Ethical Leadership with Both “Moral Person” and “Moral Manager” Aspects: Scale Development and Cross-Cultural Validation
Weichun Zhu, Xiaoming Zheng, Hongwei He, Gang Wang, Xi Zhang
Original Paper
Disciplinary Actions by State Professional Licensing Boards: Are They Fair?
Cynthia L. Krom