Publications Database
Welcome to the new Schulich Peer-Reviewed Publication Database!
The database is currently in beta-testing and will be updated with more features as time goes on. In the meantime, stakeholders are free to explore our faculty’s numerous works. The left-hand panel affords the ability to search by the following:
- Faculty Member’s Name;
- Area of Expertise;
- Whether the Publication is Open-Access (free for public download);
- Journal Name; and
- Date Range.
At present, the database covers publications from 2012 to 2020, but will extend further back in the future. In addition to listing publications, the database includes two types of impact metrics: Altmetrics and Plum. The database will be updated annually with most recent publications from our faculty.
If you have any questions or input, please don’t hesitate to get in touch.
Search Results
Mahoney, L., Manetti, G. and Thorne, L. (2014). "Motivations for Issuing Standalone CSR Reports: A Survey of Canadian Firms", Accounting, Auditing and Accountability Journal, 27(4), 686-714.
Abstract
Purpose – The purpose of this paper is to provide insight into the companies’ motivations to issue or not issue voluntary standalone corporate social responsibility (CSR) reports in the Canadian context. Design/methodology/approach – The authors realized a questionnaire survey that asked Canadian companies why they do or do not issue standalone CSR reports, what their motivations and costs are, and the extent to which they comply with GRI guidelines. Findings – The results show that larger firms issue standalone CSR reports. As larger firms have more political visibility and are subject to greater external scrutiny than smaller firms (Watts and Zimmerman, 1986), the findings indicate that firms primarily issue standalone CSR reports in response to external scrutiny by stakeholders, which is consistent with a stakeholder perspective. The survey also identifies that ancillary motivations for Canadian firms for issuing standalone CSR reports are consistent with legitimacy and signalling perspectives. Research limitations/implications – The authors acknowledge that the generalizability of the findings is limited due to the sample being situated within a single national context. The inferences drawn from such a sample in Canada may not be applicable to other countries with different national institutional contexts. In addition, the small size of the sample may limit the generalizability of the findings. The authors also did not specifically consider the quality of the CSR reports in the study. Finally, the work may be affected by the inherent weaknesses associated with survey research, including the inherent bias of the individuals responding to the survey. Originality/value – The research adds to the growing body of research on voluntary CSR disclosures, with particular reference to the Canadian context.Saxton, G., Wu, H. and Zhuang, J. (2014). "Publicity vs. Impact in Nonprofit Disclosures and Donor Preferences: A Sequential Game with One Nonprofit Organization and N Donors", Annals of Operations Research, 221, 469-491.
Abstract
Charitable giving is one of the essential tasks of a properly functioning civil society. This task is greatly complicated by the lack of organizational transparency and by the information asymmetries that often exist between organizations and donors in the market for charitable donations. The disclosure of financial, performance, donor-relations, and fundraising-related data is thus an important tool for nonprofit organizations attempting to attract greater donations while boosting accountability and public trust. There are, however, varying payoffs associated with such disclosure depending on the nature of donor preferences and the relative openness and effectiveness of competing organizations. To help understand the interplay between nonprofit organizational disclosures and individual donations, we present a novel game-theoretic model of disclosure–donation interactions that incorporates the predominant forms of both donor preferences and “value-relevant” information.Mahoney, L. and Thorne, L. (2013). "The Evolution of CSR Reporting: A Longitudinal Study of Canadian Firms", Research on Professional Responsibility and Ethics in Accounting, 17, 79-96.