1.  66
    Corporate Environmental Disclosure: Contrasting Management's Perceptions with Reality. [REVIEW]Denis Cormier, Irene M. Gordon & Michel Magnan - 2004 - Journal of Business Ethics 49 (2):143-165.
    This paper's purpose is to assess how management's perceptions regarding certain aspects of environmental reporting relate to the firm's actual reporting strategy. Toward that end, we propose a model where a firm's environmental disclosure is conditional upon executive assessments of corporate concerns. The study relies on a survey that was sent to environmental management executives from European and North American multinational firms enquiring about the determinants of corporate environmental disclosure. Responses from these executives were then contrasted with their firms' actual (...)
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    Lessons to Be Learned: An Examination of Canadian and U.S. Financial Accounting and Auditing Textbooks for Ethics/Governance Coverage. [REVIEW]Irene M. Gordon - 2011 - Journal of Business Ethics 101 (1):29 - 47.
    This study examines a sample of three editions of 19 financial accounting and auditing textbooks (n = 57) to explore the state of accounting educational content through the coverage of five key topics (ethics, professional judgment, governance, corporate social responsibility, and fraud) and 16 accounting scandals/troubled corporations. The study method is descriptive and uses independent sample t tests to identify significant differences over time and between countries. The major findings are fourfold. First, some topics' coverage and/or scandals exist in most (...)
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