Understanding and Contributing to the Enigma of Corporate Social Responsibility (CSR) Assurance in the United States

By Ryan Casey, Jonathan H. Grenier. 2015

370 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/0a6731e408887e38ed134b0fcf70329f280ea3a2

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Brian Ballou
2. Po-Chang Chen
3. Dan L. Heitger
4. Albert H. C. Tsang
5. Sunay Mutlu
6. Suresh Radhakrishnan
7. Thomas W. Guenther
8. Christian Ott

In Strategy and Management

1. Albert H. C. Tsang
2. Brian Ballou
3. Po-Chang Chen
4. Dan L. Heitger
5. Sunay Mutlu
6. Suresh Radhakrishnan
7. Thomas W. Guenther
8. Christian Ott

Citations in the corpus

• Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy (2017, background): “2015), and seek assurance from independent CSR assurance providers (Perego and Kolk 2012; Casey and Grenier 2015; Cheng et al. 2015).”
• Corporate social responsibility assurance and reporting quality: Evidence from restatements (2018, methodology): “CSR assurance appears to be effective in this respect as it reduces firms’ cost of capital and reduces analyst forecast errors and dispersion, especially when accounting firms provide the assurance (Casey and Grenier, 2015).”
• Corporate Board and Corporate Social Responsibility Assurance: Evidence from China (2016, neutral): “…advantages of independent CSR assurance (Kolk and Perego 2010); firm-level drivers of CSR assurance (Mock et al. 2007; Perego 2009; Cho et al. 2014; Casey and Grenier 2015; Peters and Romi 2015); the impact of country and industry factors on the CSR assurance decision (Simnett et al. 2009); and…”
• Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting (2019, neutral): “Similarly, contrary to Dhaliwal, Radhakrishnan, Tsang, and Yang (2012), Casey and Grenier (2015) document that firms with an assured CSR report have a lower cost of equity capital, analyst forecast error and dispersion than do firms that issue unassured CSR reports.”
• The contents of assurance statements for sustainability reports and information asymmetry (2017, background): “…regarding sustainability reporting Some countries have introduced regulations and requirements for corporate social responsibility (CSR) disclosure, which affect the voluntary character of sustainability reporting and assurance (Dhaliwal et al. 2012, Moser and Martin 2012, Casey and Grenier 2015).”