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

Charles H. Cho, Jennifer C. Chen and Robin W. Roberts

CRITICAL PERSPECTIVES ON ACCOUNTING, 2008, vol. 19, issue 4, 450-465

Abstract: We draw from prior research in political science, management, and accounting to develop a basis from which to examine how corporations try to influence legislation and legislators for their self-interest and deviate from their expected accountability [see Gray R, Owen D, Adams C. Accounting and accountability: changes and challenges in corporate social and environmental reporting. London, UK: Prentice Hall; 1996; Gray R, Dey C, Owen D, Evans R, Zadek S. Struggling with the praxis of social accounting: stakeholders, accountability, audits and procedures. Accounting, Auditing & Accountability Journal 1997;10(3):325–64]. Specifically, we investigate how PAC contributions, a type of corporate political strategy, can be used as a tool for business entities to deviate from their reporting responsibility.

Date: 2008
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Citations: View citations in EconPapers (10)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:19:y:2008:i:4:p:450-465

DOI: 10.1016/j.cpa.2007.03.014

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