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Two Studies Examining The Effects Of Industry Controversy On Accountability And Social And Environmental Accounting, Jacob Lennard
Two Studies Examining The Effects Of Industry Controversy On Accountability And Social And Environmental Accounting, Jacob Lennard
Electronic Theses and Dissertations, 2020-
The following dissertation consists of two studies investigating the relationships between industry controversy and accountability. In Study 1, I develop a theoretical framework for identifying industry controversy and I discuss the applications to accountability in social and environmental accounting (SEA) research. The framework consists of criteria to define industry controversy (a difference of opinion at a societal level about a routine feature) as well as two primary theories (organizational legitimacy and organizational stigma) and two secondary theories (utility attribution and stigma transfer) that can explain organizational outcomes. Study 1 concludes with a discussion of areas of accounting research where this …
Three Papers Examining The Impact Of Non-Financial And Supplier Diversity Disclosures On Investors' Judgments And Decisions., Andria Hill
Electronic Theses and Dissertations, 2020-
Sustainability reporting is standard practice for large and mid-cap global companies. Sustainability reports are voluntary in nature and are used by companies to report on their sustainability activities to investors and other stakeholders. The supplier diversity disclosure is common amongst sustainability reports; however, current standards provide limited guidance on the information that is pertinent to the users of the information. Supplier diversity and inclusion is an important strategic business initiative, and yet the topic has garnered little attention in academic research. To further examine this topic, I conduct three studies examining the topic using multiple methods. The first study presents …