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dc.contributor.authorTran, N
dc.contributor.authorO'Sullivan, D
dc.date.accessioned2021-09-27T00:52:30Z
dc.date.available2021-09-27T00:52:30Z
dc.date.issued2020-04-01
dc.identifier.citationTran, N. & O'Sullivan, D. (2020). The relationship between corporate social responsibility, financial misstatements and SEC enforcement actions. Accounting and Finance, 60 (S1), pp.1111-1147. https://doi.org/10.1111/acfi.12404.
dc.identifier.issn0810-5391
dc.identifier.urihttp://hdl.handle.net/11343/284497
dc.description.abstractThis study explores the relationship between corporate social responsibility (CSR), financial misstatements and SEC enforcement actions. We find that firms with higher CSR are less likely to receive SEC enforcement actions for financial misstatements. Drawing on insights from stakeholder theory and the reputational literature, we identify two channels underpinning this relationship: (i) firms with higher CSR are less likely to engage in financial misstatements and (ii) the reputational effect of CSR reduces the likelihood of SEC enforcement actions. We find empirical evidence consistent with both channels.
dc.languageEnglish
dc.publisherWiley
dc.titleThe relationship between corporate social responsibility, financial misstatements and SEC enforcement actions
dc.typeJournal Article
dc.identifier.doi10.1111/acfi.12404
melbourne.affiliation.departmentBusiness Administration
melbourne.affiliation.facultyBusiness & Economics
melbourne.source.titleAccounting and Finance
melbourne.source.volume60
melbourne.source.issueS1
melbourne.source.pages1111-1147
melbourne.elementsid1349733
melbourne.contributor.authorO'Sullivan, Don
melbourne.contributor.authorTran, Nam
dc.identifier.eissn1467-629X
melbourne.accessrightsOpen Access


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