Cited by 683Corporate Social Responsibility ReportingAuditing, Earnings Management, GovernanceCorporate Social Responsibility and Sustainability

Corporate social reporting and stakeholder accountability: The missing link

Cooper, Stuart M., Owen, David L.·2007·Accounting, Organizations and Society

Integrity signals

Registry

Crossref · 10.1016/j.aos.2007.02.001

Cites

49 of 49 references verified0 citation errors · 0 not checkable

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Authors
Cooper, S. M., & Owen, D. L.
Affiliations
  • Aston University (GB)
  • University of Nottingham (GB)
Corresponding author
Owen, David L.
Venue
Accounting, Organizations and Society
Publisher
Elsevier BV
Published
2007-10
Volume
32
Issue
7-8
Pages
649-667
ISSN
0361-3682 (ISSN-L)
OpenAlex
W2083119185
Cited by
683
References
49
Citations by year
2026: 17 · 2025: 29 · 2024: 22 · 2023: 32 · 2022: 33 · 2021: 39 · 2020: 51 · 2019: 49 · 2018: 34 · 2017: 52 · 2016: 40 · 2015: 50 · 2014: 49 · 2013: 46 · 2012: 43
FWCI
54.89
Type
journal article
Language
en
Open access
closed
Locations
  • Accounting Organizations and Society (publishedVersion)
  • RePEc: Research Papers in Economics (submittedVersion)
  • Aston Publications Explorer (Aston University) (submittedVersion)
Funders
University of Southampton
Topics
  • Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Social Responsibility Reporting
  • Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
  • Social Sciences › Business, Management and Accounting › Organizational Behavior and Human Resource Management › Corporate Social Responsibility and Sustainability
Keywords
corporate social reporting, stakeholder accountability, corporate accountability, voluntary disclosure, disclosure requirements, sustainability reporting, environmental disclosure, social disclosure, institutional reform, stakeholder empowerment, corporate social responsibility

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Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.

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