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  1. The Relationship Between Corporate Social Responsibility and Earnings Management: An Exploratory Study. [REVIEW]Yongtao Hong & Margaret L. Andersen - 2011 - Journal of Business Ethics 104 (4):461-471.
    In this article, we explore the relationship between corporate social responsibility (CSR) and earnings management (EM). Our CSR index, using KLD data, incorporates information from the following issue areas: the community, corporate governance, diversity, the product, employee relations, the environment, and human rights. Results show that more socially responsible firms have higher quality accruals and less activity-based EM, both of which impact financial reporting quality.
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    Corporate Social and Financial Performance: The Role of Size, Industry, Risk, R&D and Advertising Expenses as Control Variables.Margaret L. Andersen & John S. Dejoy - 2011 - Business and Society Review 116 (2):237-256.
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    Moral Foundations Theory: An Exploratory Study with Accounting and Other Business Students.Margaret L. Andersen, Jill M. Zuber & Brent D. Hill - 2015 - Journal of Business Ethics 132 (3):525-538.
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