Corporate Social Responsibility Research in Accounting: A Framework and a Review

67 Pages Posted: 9 Mar 2018

See all articles by Rubing Liu

Rubing Liu

Guangdong University of Foreign Studies

Suresh Radhakrishnan

JSOM, University of Texas at Dallas

Albert Tsang

York University - Schulich School of Business

Date Written: March 5, 2018

Abstract

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 literature relating to assurance services and CSR and discuss future research avenues. Huang and Watson (2015) summarize the accounting literature on the determinants of CSR, the link between CSR and financial performance, the link between CSR activities and information asymmetry and the link between CSR reporting and assurance services. Against this backdrop, the objectives of this paper are to (a) define CSR and provide a framework for CSR research that is helpful to accounting research, (b) summarize the research papers relating to CSR disclosures and (c) highlight avenues for future research on CSR reporting. Although our review does not delve into the link between CSR and assurance, it overlaps with Huang and Watson (2015) to the extent that some research papers are considered. However, we relate the papers to the definitions and framework we develop, and as such, complement their effort.

Suggested Citation

Liu, Rubing and Radhakrishnan, Suresh and Tsang, Albert, Corporate Social Responsibility Research in Accounting: A Framework and a Review (March 5, 2018). Available at SSRN: https://ssrn.com/abstract=3134872 or http://dx.doi.org/10.2139/ssrn.3134872

Rubing Liu

Guangdong University of Foreign Studies ( email )

Collaborative Innovation Center for Silk Road
Guangzhou
China

Suresh Radhakrishnan

JSOM, University of Texas at Dallas ( email )

Mail Stop SM 41
800 West Campbell Road
Richardson, TX 75080
United States
972-883-4438 (Phone)
972-883-6811 (Fax)

Albert Tsang (Contact Author)

York University - Schulich School of Business ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada

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