The Influence of Regulatory Approach on Tone at the Top

Lail, Bradley E.; MacGregor, Jason; Stuebs, Martin; Thomasson, Timothy S.

doi:10.1007/s10551-013-1992-8

Cited by 17 publications

(10 citation statements)

References 34 publications

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“…This and other narrative aspects of reporting give a greater understanding internally and externally of both identity development i.e. 'who we are' (Lev & Zambon, 2003), and how the company achieves its performance (Lail et al, 2015), in addition to improving an external image and corporate reputation. Internally, companies engaging in CSR reporting may do so to signal core values and governance beliefs (Dawkins & Ngunjiri, 2008).…”

Section: How Does Signalling Identity Affect Behaviour?mentioning

confidence: 99%

Narrative Reporting: State of the Art and Future Challenges

Michelon

Trojanowski

Sealy

2021

Accounting in Europe

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Narrative reporting, both in relation to financial and non-financial information, is increasingly used and often mandated, with significant managerial discretion regarding content. As policy makers consider reporting as a tool for regulation to steer the behaviour of companies towards improving practices and performance upon which they have to disclose, the aim of this paper is to provide the state of the art in the academic literature on narrative reporting and identify future challenges. In order to do so, the paper investigates three questions: (1) How has the quality of narrative reporting been defined?(2) What narrative information is required and used by various stakeholders? (3) What are the real effects of narrative reporting? In answering these three questions, our review also gives implications for both future academic research and policy makers.

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Section: How Does Signalling Identity Affect Behaviour?mentioning

confidence: 99%

Narrative Reporting: State of the Art and Future Challenges

Michelon

Trojanowski

Sealy

2021

Accounting in Europe

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“…There are live issues to explore regarding the relationship between compliance and enforcement and comparabilityand whether enforcement regimes encourage mock-compliance or enforce comparability in situations where results and performance are fundamentally different and need to be understood and interpreted as such. It is also pertinent here to consider ideas and perspectives developing through conceptions of dialogical accountability, participatory governance and notions of governance as empowerment rather than monitoring and enforcement (see Thomson and Bebbington 2005, Bebbington et al 2007, Brown and Dillard 2015, Lail et al 2015, Dillard and Vinnari 2019. 2 There is, at present, in the UK a quite interesting contrast between two proposals for public interest entities (PIEs) to demonstrate through their annual corporate reports the discharging of their public interest responsibilities.…”

Section: Editorialmentioning

confidence: 99%

The European IFRS experiment: objectives, research challenges and some early evidence

Pope¹,

McLeay

2011

Accounting and Business Research

188

109

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“…As noted above, the Authority Condition is complex, because at least Valid Sources and Second-Personal Deliberation depend upon the organization's culture and, hence, efforts to induce moral agency must attempt the difficult task of culture management. But the increasing regulatory emphasis upon "tone at the top" in the financial sector at least indicates that this type of management is viewed as a valid target of regulatory intervention (see, for example, Patelli and Pedrini 2015;Lail et al 2015). Appropriate Response has two components.…”

Section: Corporate Policy and Moral Responsibilitymentioning

confidence: 99%

Relationships, Authority, and Reasons: A Second-Personal Account of Corporate Moral Agency

2021

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We present a second-personal account of corporate moral agency. This approach is in contrast to the first-personal approach adopted in much of the existing literature, which concentrates on the corporation’s ability to identify moral reasons for itself. Our account treats relationships and communications as the fundamental building blocks of moral agency. The second-personal account rests on a framework developed by Darwall. Its central requirement is that corporations be capable of recognizing the authority relations that they have with other moral agents. We discuss the relevance of corporate affect, corporate communications, and corporate culture to the second-personal account. The second-personal account yields a new way to specify first-personal criteria for moral agency, and it generates fresh insights into the reasons those criteria matter. In addition, a second-personal analysis implies that moral agency is partly a matter of policy, and it provides a fresh perspective on corporate punishment.

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The Influence of Regulatory Approach on Tone at the Top

Cited by 17 publications

References 34 publications

Narrative Reporting: State of the Art and Future Challenges

Narrative Reporting: State of the Art and Future Challenges

The European IFRS experiment: objectives, research challenges and some early evidence

Relationships, Authority, and Reasons: A Second-Personal Account of Corporate Moral Agency

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