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Judgment and decision making research on CSR reporting in the COVID‐19 pandemic environment
Author(s) -
Humphreys Kerry A.,
Trotman Ken T.
Publication year - 2022
Publication title -
accounting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.645
H-Index - 49
eISSN - 1467-629X
pISSN - 0810-5391
DOI - 10.1111/acfi.12805
Subject(s) - corporate social responsibility , pandemic , audit , accounting , business , sustainability reporting , covid-19 , sustainability , public relations , political science , medicine , ecology , disease , pathology , infectious disease (medical specialty) , biology
Judgment and decision making (JDM) research in accounting focuses on the judgments and decisions of preparers, users and auditors/assurance providers of financial and non‐financial information, including sustainability information. However, the environment in which these judgments are made and how groups interact has changed substantially during the COVID‐19 pandemic, and likely post‐pandemic. We focus on the impact of these changes for corporate social responsibility (CSR) reporting, including managers’ decisions on the preparation and use of CSR information, demand for CSR assurance, and the effect of CSR reports and assurance on investors’ judgments. We then outline implications for the research questions addressed and experimental designs used.