(416) 736-2100 ext. 33677
Office: G322, Rob and Cheryl McEwen Graduate Study & Research Building
- Accounting - Public Interest
- Business - Environment
- Business and Sustainability
- Business Ethics
- Corporate Social Responsibility
About Charles H. Cho
Charles Cho is Professor of Accounting and the Erivan K. Haub Chair in Business & Sustainability at the Schulich School of Business, York University. He holds a Bachelor of Science in Accounting, a Master of Science in Accounting, and a PhD in Business Administration (Accounting Track) from the University of Central Florida. He also worked for KPMG LLP and other public accounting firms for several years in auditing and taxation. His research interests include Social and Environmental Accounting; Corporate Social Responsibility (CSR); and Accounting and the Public Interest. Professor Cho has published papers in prestigious academic journals such as Accounting, Auditing and Accountability Journal, Accounting, Organizations and Society, Critical Perspectives on Accounting, the European Accounting Review, and the Journal of Business Ethics, and was an invited author of chapters in several books. His work has been presented at various national and international conferences such as the American Accounting Association (AAA) Annual Meeting, the Canadian Academic Accounting Association (CAAA), the European Accounting Association (EAA) Annual Congress and the International Congresses on Social and Environmental Accounting Research.
He currently serves as an Editor of Accounting Forum, the Accounting and Business Ethics Section Co-Editor of the Journal of Business Ethics as well as an Associate Editor of Accounting and the Public Interest. In addition, he is an Editorial Board member of 14 other academic journals. He is regularly invited as plenary keynote speaker at international conferences and is actively involved in the academic community as a Council member of the Centre for Social and Environmental Accounting Research and Chair of the International Associates Committee. Finally, he has taught financial and managerial accounting courses and designed some CSR/sustainability and business ethics courses at the undergraduate, graduate (MBA, MSc), PhD levels as well as in executive programs for corporate managers.
2020 Plenary Panelist at the 15th Accounting and Management Information Systems (AMIS 2020) Conference. Online via Zoom.
2019 Republic of Korea Ministry of Education’s “Top 50 Academic and Research Support Project” Award
2019 Plenary Speaker at the 9th International Scientific Conference – “Financial Reporting and Auditing – Meeting the Information Users’ Needs”, Cracow, Poland.
2019 Keynote Speaker at the 2nd Global Accounting Chinese Sumit, Nanjing, China
2018 Keynote Speaker and Plenary Panelist at the 8th African Accounting and Finance Association (AAFA) Conference, Dakkar, Senegal.
2018 Plenary Panelist at the “Hypocrisy in Individual and Corporate Social Responsibility” Developmental Workshop, London, UK.
2017 Plenary Speaker at the 16th Australasian Social and Environmental Accounting Research Conference (A-CSEAR), Nadi, Fiji.
2017 Plenary Speaker at the 1st CSEAR North-Asia Conference, Hong Kong, China.
2017 Plenary Panelist at 4th PRME (Principles for Responsible Management Education) Regional Meeting North America, Guelph, Canada.
2017 Plenary Speaker at the Meditari Accountancy Research Conference, Kobe, Japan.
2016 Plenary Panelist at the 11th Accounting and Management Information Systems (AMIS 2016) Conference, Bucharest, Romania.
2016 Keynote Speaker at the 4th International Responsible Business Research Conference, Tampere, Finland.
2015 Plenary Speaker at the 7th International Scientific Conference – Financial Reporting and Auditing –Economic, Social and Regulatory Conditions, Cracow, Poland.
2015 Keynote Speaker at the 2nd Henley Inter-Disciplinary Sustainability Seminar, Reading, UK.
2015 ESSEC Foundation Research Award.
2014 Plenary Speaker at the 5th Social and Environmental Accounting Research Conference (CSEAR Italy), Padova, Italy.
2014 Keynote Speaker at the Centre for Impression Management in Accounting Communication (CIMAC) Conference, Bangor, UK.
2014 Emerald Literati Network 2014 Award for Excellence – Outstanding Reviewer for Sustainability Accounting, Management and Policy Journal.
2013 ESSEC Foundation “White Project” Award.
2012 Best Paper Award, American Accounting Association’s Public Interest Section Mid-Year Meeting.
2010 Plenary Speaker at the 4th GECAMB Conference on Environmental Management and Accounting (the Portuguese CSEAR Conference), Leiria, Portugal.
2009 Plenary Speaker at the 1st South American Congress on Social and Environmental Accounting Research, Rio de Janeiro, Brazil.
2008-09 Dean’s Award for Junior Distinguished Scholarship, John Molson School of Business, Concordia University.
2007 Emerald/EFMD Outstanding Doctoral Research Award - Interdisciplinary Accounting Research category, Highly Commended Award Winner.
2007 Best Paper Award, 9th European Conference on Accounting Information Systems, Lisbon, Portugal.
53. Albu, N., Albu, C., Apostol, O., and Cho, C.H. (forthcoming). The Past is Never Dead: The Role of Imprints in Shaping Social and Environmental Business Responsibilities in a Post-Socialist Context. Accounting, Auditing and Accountability Journal.
52. Aboelenien, A., Arsel, Z., and Cho, C.H. (forthcoming). Passing the Buck vs. Sharing Responsibility: The Roles of Government, Firms and Consumers in Marketplace Risks during COVID-19. Journal of the Association for Consumer Research.
51. Cho, C.H., Kim, A., Rodrigue, M., and Schneider, T. (forthcoming). Towards a Better Understanding of Sustainability Accounting and Management Research and Teaching in North America: A Look at the Community. Sustainability Accounting, Management and Policy Journal.
50. Cho, C.H., Janin, F., Cooper, C., and Rogerson, M. (2020). Neoliberal Control Devices and Social Discrimination: The Case of Paris Saint-Germain Football Club Fans. Journal of Accounting and Management Information Systems, 19(3), 409-442.
49. Cho, C.H., Jérôme, T., and Maurice, J. (forthcoming). “Whatever It Takes”: First Budgetary Responses to the COVID-19 Pandemic in France. Journal of Public Budgeting, Accounting & Financial Management.
48. Cho, C.H. and Kurpierz, J. (forthcoming). Stretching the Public Purse: Budgetary Responses to COVID-19 in Canada. Journal of Public Budgeting, Accounting & Financial Management.
47. Rogerson, M., Crane, A. Soundararajan, V., Grosvold, J., and Cho, C.H. (forthcoming). Organisational Responses to Mandatory Modern Slavery Disclosure Legislation: A Failure of Experimentalist Governance? Accounting, Auditing and Accountability Journal.
46. Cho, C.H., Bohr, K., Choi, T.J., Partridge, K. Shah, J.M., and Swierszcz, A. (2020). Advancing Sustainability Reporting in Canada: 2019 Report on Progress. Accounting Perspectives, 19(3), 181-204.
45. Da Ponte, M., Foley, M., and Cho, C.H. (2020). Assessing the Degree of Sustainability Integration in Canadian Public Sector Procurement. Sustainability, 12(14), 5550.
44. Blanc, R., Branco, M.C., Cho, C.H., and Sopt, J. (2019). Disclosure Responses to a Corruption Scandal: The Case of Siemens AG. Journal of Business Ethics, 156(2), 545-561.
43. Sun, W., Zhao, C., Wang, Y, and Cho, C.H. (2019). Institutional Transitions and the Role of Financial Performance in CSR Reporting. Corporate Social Responsibility and Environmental Management, 26(2), 367-376.
42. Cho, C.H., Laine, M., Roberts, R.W., and Rodrigue, M. (2018). The Frontstage and Backstage of Corporate Sustainability Reporting: Evidence from the Arctic National Wildlife Refuge Bill. Journal of Business Ethics, 152(3), 865-886.
41. Sun, W., Zhao, C., Wang, Y, and Cho, C.H. (2018). Corporate Social Responsibility Disclosure and Catering to Investor Sentiment in China. Management Decision, 56(9), 1917-1935.
40. Rivière-Giordano, G., Giordano-Spring, S., and Cho, C.H. (2018). Does the Level of Assurance Statement on Environmental Disclosure Affect Investor Assessment? An Experimental Study. Sustainability Accounting, Management and Policy Journal, 9(3), 336-360.
39. Chung, J. and Cho, C.H. (2018). Current Trends within Social and Environmental Accounting Research: A Literature Review. Accounting Perspectives, 17(2), 207-239.
38. Nègre, E., Verdier, M-A., and Cho, C.H. (2018). Discursive Struggles between Bidding and Target Companies: An Analysis of Press Releases Issued during Hostile Takeover Bids. M@n@gement, 21(2), 803-833.
37. André, K., Cho, C.H., and Laine, M. (2018). Reference Points for Measuring Social Performance: Case Study of a Social Business Venture. Journal of Business Venturing, 33(5), 660-678.
36. Cho, C.H., Hageman, A.M., and Jérôme, T. (2017). Eye-Tracking Experiments in Social and Environmental Accounting Research. Social and Environmental Accountability Journal, 37(3), 155-173.
35. Nègre, E., Verdier, M-A., Cho, C.H., and Patten, D.M. (2017). Disclosure Strategies and Investor Reactions to Downsizing Announcements: A Legitimacy Perspective. Journal of Accounting and Public Policy, 36(3), 239-257.
34. Krasodomska, J. and Cho, C.H. (2017). Corporate Social Responsibility Disclosure: Perspectives from Sell-Side and Buy-Side Analysts. Sustainability Accounting, Management and Policy Journal, 8(1), 2-19.
33. Cho, C.H., Jung, J-H, Kwak, B., Lee, J., and Yoo, C-Y. (2017). Professors on the Board: Do They Contribute to Society outside the Classroom? Journal of Business Ethics, 41(2), 393-409.
32. Cho, C.H., Maurice, J., Nègre, E., and Verdier, M-A. (2016). Is Environmental Disclosure Good for the Environment? A Meta-Analysis and Research Agenda. Korean Accounting Review, 41(3), 239-277.
31. Kang, J., Kim, H., Chu, H., Cho, C.H., and Kim, H. (2016). In Distrusts of Merits: The Negative Effects of Astroturfs on People’s Prosocial Behaviors. International Journal of Advertising, 35(1), 135-148.
30. Chauvey, J-N., Giordano-Spring, S., Cho, C.H., and Patten, D.M. (2015). The Normativity and Legitimacy of CSR Disclosure: Evidence from France. Journal of Business Ethics, 130(4), 789-803.
29. Cho, C.H., Laine, M., Roberts, R.W., and Rodrigue, M. (2015). Organized Hypocrisy, Organizational Façades, and Sustainability Reporting. Accounting, Organizations and Society, 40(1), 78-94.
28. Cho, C.H., Michelon, G., Patten, D.M., and Roberts, R.W. (2015). CSR Disclosure: The More Things Change…? Accounting, Auditing and Accountability Journal, 28(1), 14-35.
27. Brivot, M., Cho, C.H., and Kuhn, J.R. (2015). Marketing or Parrhesia? A Longitudinal Study of the AICPA Leaders’ Communications in Times of Public Trust, Crisis Management and Trust Repair.
26. Rodrigue, M., Cho, C.H., and Laine, M. (2015). Level and Tone of Environmental Disclosure: A Comparative Analysis of a Corporation and its Stakeholders. Social and Environmental Accountability Journal, 35(1), 1-16.
25. Bozzolan, S., Cho, C.H., and Michelon, G. (2015). Impression Management and Organizational Audiences: The FIAT Group Case. Journal of Business Ethics, 126(1), 143-165.
24. Chen, J.C., Cho, C.H., and Patten, D.M. (2014). Initiating Disclosure of Environmental Liability Information: An Empirical Analysis of Firm Choice. Journal of Business Ethics, 125(4), 681-692.
23. Cho, C.H., Michelon, G., Patten, D.M., and Roberts, R.W. (2014). CSR Report Assurance in the United States: An Empirical Investigation of Determinants and Effects. Sustainability Accounting, Management and Policy Journal, 5(2), 130-148.
22. Cho, C.H. and Patten, D.M. (2013). Green Accounting: Reflections from a CSR and Environmental Disclosure Perspective. Critical Perspectives on Accounting, 24(6), 443-447.
21. Rodrigue, M., Magnan, M., and Cho, C.H. (2013). Is Environmental Governance Substantive or Symbolic? An Empirical Investigation. Journal of Business Ethics, 114(1), 107-129.
20. Cho, C.H., Choi, J.S., Kwak, Y.M., and Patten, D.M. (2013). An Empirical Investigation of the Extensiveness of Standalone Environmental Reporting in South Korea. Social and Environmental Accountability Journal, 33(2), 91-103.
19. Cho, C.H., Michelon, G., and Patten, D.M. (2012). Impression Management in Sustainability Reports: An Empirical Investigation of the Use of Graphs. Accounting and the Public Interest, 12, 16-37.
18. Cho, C.H., Michelon, G., and Patten, D.M. (2012). Enhancement and Obfuscation through the Use of Graphs in Sustainability Reports: An International Comparison. Sustainability Accounting, Management and Policy Journal, 3(1), 74-88.
17. Cho, C.H., Freedman, M., and Patten, D.M. (2012). Corporate Disclosure of Environmental Capital Expenditures: A Test of Alternative Theories. Accounting, Auditing and Accountability Journal, 25(3), 486-507.
16. Cho, C.H., Guidry, R.P., Hageman, A.M., and Patten, D.M. (2012). Do Actions Speak Louder than Words? An Empirical Investigation of Corporate Environmental Reputation. Accounting, Organizations and Society, 37(1), 14-25.
15. Cho, C.H., Martens, M., Kim, H., and Rodrigue, M. (2011). Astroturfing Global Warming: It Isn’t Always Green on the Other Side of the Fence. Journal of Business Ethics, 104(4), 571-587.
14. Loucks, E.S., Martens, M.L., and Cho, C.H. (2010). Engaging Small and Medium-Sized Businesses in Sustainability. Sustainability Accounting, Management and Policy Journal, 1(2), 178-200.
13. Cho, C.H., Roberts, R.W., and Patten, D.M. (2010). The Language of U.S. Corporate Environmental Disclosure. Accounting, Organizations and Society, 35(4), 431-443.
12. Cho, C.H. and Roberts, R.W. (2010). Environmental Reporting on the Internet by America’s Toxic 100: Legitimacy and Self-Presentation. International Journal of Accounting Information Systems, 11(1), 1-16.
11. Cho, C.H. and Patten, D.M. (2010). Social and Environmental Accounting in North America: A Research Note. Advances in Environmental Accounting and Management, 4, 161-177.
10. Boulianne, E. and Cho, C.H. The Rise and Fall of WebTrust. (2009). International Journal of Accounting Information Systems, 10(4), 229-244.
9. Cho, C.H., Phillips, J., Hageman, A.M., and Patten, D.M. (2009). Media Richness, User Trust, and Perceptions of Corporate Social Responsibility: An Experimental Investigation of Visual Website Disclosure. Accounting, Auditing and Accountability Journal, 22(6), 933-952.
8. Caron, M.A. and Cho, C.H. (2009). Positions des Organisations face à la Gestion et à la Communication Environnementales. Gestion - Revue Internationale de Gestion, 34(1), 59-67.
7. Cho, C.H. (2009). Legitimation Strategies Used in Response to Environmental Disaster: A French Case of Total S.A.’s Erika and AZF Incidents. European Accounting Review, 18(1), 33-62.
6. Cho, C.H., Chen, J.C., and Roberts, R.W. (2008). The Politics of Environmental Disclosure Regulation in the Chemical and Petroleum Industries: Evidence from the Emergency Planning and Community Right-to-Know Act of 1986. Critical Perspectives on Accounting, 19(4), 450-465.
5. Cho, C.H. and Patten, D.M. (2008). Did the GAO Get it Right? Another Look at Corporate Environmental Disclosure. Social and Environmental Accountability Journal, When presented at earlier conferences the previous title of this paper was: “A Spreadsheet-Based Decision Support System: The Activity-Based Costing Model of a U.S. Based Company.” 28(1), 21-32.
4. Cho, C.H., Roberts, R.W., and Roberts, S.K. (2008). Chinese Students in US Accounting PhD Programs: Educational, Political and Social Considerations. Critical Perspectives on Accounting, 19(2), 199-216.
3. Cho, C.H. and Patten, D.M. (2007). The Role of Environmental Disclosures as Tools of Legitimacy: A Research Note. Accounting, Organizations and Society, 32(7-8), 639-647.
2. Cho, C.H., Patten, D.M., and Roberts, R.W. (2006). Corporate Political Strategy: An Examination of the Relation between Political Expenditures, Environmental Performance, and Environmental Disclosure. Journal of Business Ethics, 67(2), 139-154.
1. Cho, C.H. and Boulianne, E. (2005). Development of a Decision Support System Based on ABC for Costing and Pricing Decisions, and its Conversion to a Web-based DSS. Social and Environmental Accountability Journal (SEAJ) has been re-launched effective from Volume 28(1) as double-blind refereed academic journal (2008), replacing the former non-referred Social and Environmental Accounting Journal. It includes, however, a short section for article reviews, which are non-refereed. SEAJ is published by the Centre for Social and Environmental Accounting Research (CSEAR) and supported by its Executive Editorial Board and International Advisory Board. Journal of Applied Management Accounting Research, 3(2), 37-50.
Courses TaughtUndergraduate level
Principles of Financial Accounting
Principles of Managerial Accounting
Introduction to Financial Accounting II
Financial Accounting Concepts and Analysis
Intermediate Accounting II
Accounting and Sustainability
Business Ethics and Corporate Social Responsibility
Financial Accounting for Managerial Decisions
Financial Accounting and Reporting
Financial Statement Analysis
Corporate Social Reporting, Responsibility & Accountability
Enjeux économiques, environnementaux et sociétaux pour l’entreprise
Sustainability Accounting and Accountability
Business, Sustainability and Society
Sustainability: A Transdisciplinary Perspective
Accounting Research: An Overview (PhD)
Readings on Contemporary Accounting & Auditing Research (PhD)
Sustainability Accounting and Accountability
Hypocrisy and Façade in Sustainability and Accountability
Le Développement Durable, la Responsabilité Sociale et l’Avantage Compétitif
Le Reporting RSE
L’Éthique et la Performance d’Affaires
Project Title Role Award Amount Year Awarded Granting Agency Project TitleSending the “Right” Signals to Consumers: How Companies Communicate Risk Mitigation during a Pandemic RoleCo-Applicant Award Amount$3,000.00 Year Awarded2020-2021 Granting AgencyConcordia University - SSHRC General Research Fund (GRF) Grants – Special Call for Proposals relating to COVID-19 Project TitleLessons from the Fukushima Nuclear Accident: Disentangling the Capital Market Effects of Environmental Disclosure RoleCo-Investigator Award Amount$14,300.00 Year Awarded2013-2015 Granting AgencyESSEC Foundation (White Project Award) Project TitleWhat is Relevant in CSR Information? An Experimental Investigation RolePrincipal Investigator Award Amount$3,900.00 Year Awarded2013-2015 Granting AgencyESSEC Business School - CERESSEC (Internal Research Grant Program) Project TitleThe Market Valuation of Social and Environmental Disclosure RoleCo-Investigator Award Amount$5,700.00 Year Awarded2012-2014 Granting AgencyESSEC Business School - CERESSEC (Internal Research Grant Program Project TitleGovernance and Disclosure in (Ir)responsible Firms RoleCo-Applicant Award Amount$7,100.00 Year Awarded2011-2013 Granting AgencyUniversity of Padova - Progretto di Ateneo 2011 Project TitleEnvironmental Costs and Obligations: Ethical, Political and Accountability Perspectives RolePrincipal Investigator Award Amount$153,160.00 Year Awarded2009-2012 Granting AgencySocial Sciences and Humanities Research Council (SSHRC) of Canada - Strategic Research Grant – Canadian Environmental Issues Project TitleLes divulgations environnementales dans les rapports annuels d’entreprises représentent-elles un véritable acte de responsabilité ou un acte de légitimité? Une perspective longitudinale et intercontinentale RoleSole Investigator Award Amount$37,339.00 Year Awarded2008-2011 Granting AgencyFonds Québécois de la Recherche sur la Société et la Culture (FQRSC) - Établissement de Nouveaux Professeurs-Chercheurs Project TitleSustainability Workshops for Small Business RoleCo-Applicant Award Amount$5,000.00 Year Awarded2009-2010 Granting AgencyNetwork for Business Sustainability (NBS) - Innovation Fund Project TitleA Longitudinal Re-Examination on the Relation between Environmental Performance and Environmental Disclosure of US and Canadian Firms RolePrincipal Investigator Award Amount$16,139.00 Year Awarded2008-2009 Granting AgencyConcordia University - VP Research Seed Funding Program
For more than 25 years, Emerald Publishing has annually rewarded outstanding and impactful contributions to scholarly research. Schulich Professor Charles Cho, the Erivan K. Haub Chair in Business & Sustainability, recently received the 2019 Emerald Literati Awards for Excellence for his paper.
Professor Cho started his academic career at Concordia University in Montreal, Quebec after receiving his PhD from the University of Central Florida. He continued his academic career in France where he began working on this paper with two French colleagues. “This accomplishment ranks quite high in my list because it was so rewarding to share an international publication with my co-authors,” said Cho.
The award-winning paper focused on environmental reporting and disclosures that are ongoing in many countries. In order to enhance the credibility of those reports, an environmental assurance – which became regulated and mandatory in 2012 – is conducted. The purpose of this study was to examine whether different levels of assurance statements of environmental disclosures affect investment choices.
Charles and his co-authors found that while environmental disclosures usually have a positive impact on investment decisions, financial analysts are less likely to give recommendations in favour of a company that displays low-level environmental assurance than a company with no assurance statement at all.
Although Professor Cho spent most of his life in France, he returned to Canada to further his academic career at Schulich. “I moved here from Paris because Schulich provides me with more time and resources to conduct high quality research in the area of business and sustainability. It was something I couldn’t refuse.”