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  1. Deeds Not Words: A Cosmopolitan Perspective on the Influences of Corporate Sustainability and NGO Engagement on the Adoption of Sustainable Products in China.Dirk C. Moosmayer, Yanyan Chen & Susannah M. Davis - 2019 - Journal of Business Ethics 158 (1):135-154.
    To make a business case for corporate sustainability, firms must be able to sell their sustainable products. The influence that firm engagement with non-governmental organizations may have on consumer adoption of sustainable products has been neglected in previous research. We address this by embedding corporate sustainability in a cosmopolitan framework that connects firms, consumers, and civil society organizations based on the understanding of responsibility for global humanity that underlies both the sustainability and cosmopolitanism concepts. We hypothesize that firms’ sustainability engagement (...)
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  • Governance Structure and the Credibility Gap: Experimental Evidence on Family Businesses’ Sustainability Reporting.Josh Wei-Jun Hsueh - 2018 - Journal of Business Ethics 153 (2):547-568.
    This paper examines the success of corporate communication in voluntary sustainability reporting. Existing studies have focused on the perspective of the communicators but lack an understanding of the perspective of information recipients to clearly evaluate this interactive communication process. This paper looks at the issue of a credibility gap perceived by external stakeholders when they doubt the authenticity of communicated information due to the reporting company’s governance structure. The paper uses family businesses to exemplify the emergence of such a gap (...)
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  • Punishment by Securities Regulators, Corporate Social Responsibility and the Cost of Debt.Guangming Gong, Xin Huang, Sirui Wu, Haowen Tian & Wanjin Li - 2020 - Journal of Business Ethics 171 (2):337-356.
    This study examines whether penalties issued to Chinese listed companies by securities regulators for violations of corporate law affect the cost of debt, and the moderating role of corporate social responsibility fulfillment on this relationship. Our sample consists of firms listed on Shanghai and Shenzhen stock exchanges from 2011 to 2017 and the data are collected from the announcements of China Securities Regulatory Commission. The findings are as follows: punishment announcements by regulatory authorities increase the cost of debt; and the (...)
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  • Do Bond Investors Care About Engagement Auditors’ Negative Experiences? Evidence from China.Guangming Gong, Liang Xiao, Si Xu & Xun Gong - 2019 - Journal of Business Ethics 158 (3):779-806.
    Using data from China, where the identity of engagement auditors is disclosed, we find significant relationships between engagement auditors’ negative experiences and the costs of corporate bonds. Further tests differentiate field and review auditors’ experiences, and we find that both field and review auditors’ negative experiences are significantly related to higher costs of corporate bonds. In addition, we find that the above results are significant only when the engagement auditors are affiliated with non-Big10 audit firms. Using path analysis, we find (...)
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