11 found
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  1.  83
    Corporate Charitable Contributions: A Corporate Social Performance or Legitimacy Strategy?Jennifer C. Chen, Dennis M. Patten & Robin W. Roberts - 2008 - Journal of Business Ethics 82 (1):131-144.
    This study examines the relation between firms' corporate philanthropic giving and their performance in three other social domains - employee relations, environmental issues, and product safety. Based on a sample of 384 U.S. companies and using data pooled from 1998 through 2000, we find that worse performers in the other social areas are both more likely to make charitable contributions and that the extent of their giving is larger than for better performers. Analyses of each separate area of social performance, (...)
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  2.  76
    Toward a More Coherent Understanding of the Organization–Society Relationship: A Theoretical Consideration for Social and Environmental Accounting Research.Jennifer C. Chen & Robin W. Roberts - 2010 - Journal of Business Ethics 97 (4):651-665.
    In this study we analyze the overlapping perspectives of legitimacy theory, institutional theory, resource dependence theory, and stakeholder theory. Our purpose is to explore how these theories can inform and be built upon by one another. Through our analysis we provide a broader theoretical understanding of these theories that may support and promote social and environmental accounting research. This article starts with a detailed analysis of legitimacy theory by bringing some recent critical discussions on legitimacy and corporations in the management (...)
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  3.  50
    Corporate Political Strategy: An Examination of the Relation Between Political Expenditures, Environmental Performance, and Environmental Disclosure.Charles H. Cho, Dennis M. Patten & Robin W. Roberts - 2006 - Journal of Business Ethics 67 (2):139-154.
    Two fundamental business ethics issues that repeatedly surface in the academic literature relate to business's role in the development of public policy [Suarez, S. L.: 2000, Does Business Learn? (The University of Michigan Press, Ann Arbor, MI); Roberts, R. W. and D. D. Bobek: 2004, Accounting, Organizations and Society 29(5-6), 565-590] and its role in responsibly managing the natural environment [Newton, L.: 2005, Business Ethics and the Natural Environment (Blackwell Publishing, Oxford)]. When studied together, researchers often examine if, and how, (...)
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  4.  59
    The Social Norms of Tax Compliance: Evidence From Australia, Singapore, and the United States.Donna D. Bobek, Robin W. Roberts & John T. Sweeney - 2007 - Journal of Business Ethics 74 (1):49-64.
    Tax compliance is a concern to governments around the world. Prior research (Alm, J. and I. Sanchez: 1995, KYKLOS 48, 3–19) has attributed unexplained inter-country differences in compliance rates to differences in social norms. Economics researchers studying tax compliance in the United States (U.S.) (see for example J. Andreoni et al.: 1998, Journal of Economic Literature 36, 818–860) have called for more attention to social (as opposed to economic) influences on tax compliance. In this study, we extend this prior research (...)
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  5.  36
    Stakeholders' Perceptions of Corporate Social Reporting in Bangladesh.Ataur R. Belal & Robin W. Roberts - 2010 - Journal of Business Ethics 97 (2):311 - 324.
    Recent calls in the corporate social reporting (CSRep) literature have emphasized the importance of giving voice to non-managerial stakeholder groups in the social reporting process. The research, presented in this paper, employs recent work in stakeholder theory and CSRep to examine the perceptions of a diverse set of non-managerial stakeholders in the context of a developing country, Bangladesh. A series of semistructured interviews were conducted with individuals who identify with various non-managerial stakeholder groups. Interviewees generally believed that the motivation and (...)
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  6.  18
    The Frontstage and Backstage of Corporate Sustainability Reporting: Evidence From the Arctic National Wildlife Refuge Bill.Charles H. Cho, Matias Laine, Robin W. Roberts & Michelle Rodrigue - 2018 - Journal of Business Ethics 152 (3):865-886.
    While proponents of sustainability reporting believe in its potential to help corporations be accountable and transparent about their social and environmental impacts, there has been growing criticism asserting that such reporting schemes are utilized primarily as impression management tools. Drawing on Goffman’s self-presentation theory and its frontstage/backstage analogy, we contrast the frontstage sustainability discourse of a sample of large U.S. oil and gas firms to their backstage corporate political activities in the context of the passage of the American-Made Energy and (...)
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  7.  9
    Stakeholders’ Perceptions of Corporate Social Reporting in Bangladesh.Ataur R. Belal & Robin W. Roberts - 2010 - Journal of Business Ethics 97 (2):311-324.
    Recent calls in the corporate social reporting literature have emphasized the importance of giving voice to non-managerial stakeholder groups in the social reporting process. The research, presented in this paper, employs recent work in stakeholder theory and CSRep to examine the perceptions of a diverse set of non-managerial stakeholders in the context of a developing country, Bangladesh. A series of semi-structured interviews were conducted with individuals who identify with various non-managerial stakeholder groups. Interviewees generally believed that the motivation and practice (...)
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  8.  18
    Is Corporate Tax Aggressiveness a Reputation Threat? Corporate Accountability, Corporate Social Responsibility, and Corporate Tax Behavior.Lisa Baudot, Joseph A. Johnson, Anna Roberts & Robin W. Roberts - 2020 - Journal of Business Ethics 163 (2):197-215.
    In this paper, we consider the relationships among corporate accountability, reputation, and tax behavior as a corporate social responsibility issue. As part of our investigation, we provide empirical examples of corporate reputation and corporate tax behaviors using a sample of large, U.S.-based multinational companies. In addition, we utilize corporate tax controversies to illustrate possibilities for aggressive corporate tax behaviors of high-profile multinationals to become a reputation threat. Finally, we consider whether reputation serves as an accountability mechanism for corporate tax behaviors (...)
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  9.  28
    Public Interest Reports as a Medium for Corporate Disclosure: The Case of General Motors. [REVIEW]David Malone & Robin W. Roberts - 1996 - Journal of Business Ethics 15 (7):759 - 771.
    We examined the public interest reports of General Motors from 1971 to 1990 and presented the contents thereof herein. The principal areas disclosed by GM during those years that are discussed in this paper were minorities, women, and employment issues, energy and the environment, international operations, automotive safety, and philanthropic activity. The purpose of this study was to examine the public interest report as a vehicle through which a firm might disclose information in the public interest. We concluded that there (...)
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  10.  15
    An Analysis of Public Interest Reporting: The Case of General Motors in South Africa.David Malone & Robin W. Roberts - 1994 - Business and Professional Ethics Journal 13 (3):71-92.
  11.  31
    An Analysis of Materiality and Reasonable Assurance: Professional Mystification and Paternalism in Auditing.Robin W. Roberts & Peggy D. Dwyer - 1998 - Journal of Business Ethics 17 (5):569-578.
    Critical analyses of the audit profession have become more common in recent years. Many of these analyses focus on the entire audit profession in developing their criticisms and concerns. In this paper, the scope of analysis is narrowed to examine in depth the auditing profession's use of the concepts of reasonable assurance and materiality in audit performance and audit communications. Reasonable assurance and materiality are the terms that auditors use to describe the scope of their responsibility to the public. Similarly, (...)
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