Sustainability and Social Responsibility: Regulation and Reporting

Dr. Orhan Akışık is senior lecturer in accounting at the Isenberg School of Management. He holds a Ph.D. from the Stuttgart University in Germany. Dr. Akışık teaches financial reporting and cost accounting courses. He previously taught at Boston College, Boston (2001-2012). His research interests include accounting regulation, accounting standards, corporate governance, corporate social responsibility, financial development, foreign investments, economic growth, and earnings management. He has published in academic journals such as Review of Accounting and Finance, Research in Accounting in Emerging Markets, Emerging Markets Finance and Trade, The International Journal of Accounting and Information Management, Journal of Management Control, Sustainability Accounting, Management and Policy Journal. He was granted the title ‘‘associate professor in accounting and finance’’ by Turkish Higher Education Council in 2006.William Wooldridge currently actsa Professor and Managing Director of the Berthiaume Center for Entrepreneurship, Eugene Isenberg School of Management, University of Massachusetts. He received his PhD in Business Administration from the University of Colorado in 1985. He has co-authored 3 books namely the Handbook of Research on the MiddleGraham Gal serves as Associate Professor for the Department of Accounting at the Isenberg School of Management, University of Massachusetts at Amherst. He received his PhD from Michigan State University in 1985. Some of his recent journal articles include 'Financial Performance and Reviews of Corporate Social Responsibility Reports', forthcoming in Journal of Management Control 2014, with Orhan Akisik and 'Internal Audit’s Contribution to the Effectiveness of Information Security:' Perceptions of Internal Auditors, ISACA Journal 2014 with Paul Steinbart, Robyn Rasche, and William Dilla.

• 1.Background.- 1.1. CSR; In Pursuit of Sustainable Growth and Economic Development .- 1.2.Social Responsibility as a Factor of Convergence in Corporate Governance.- 2.Analytical Models.- 2.1.A Signaling Game between a Manager and Investors for Financial Disclosure.- 2.2. Converging the Shareholder And Stakeholder Theories: Writing An Explicit Corporate Objective Function.- 3.Market and firm Issues.- 3.1.Is Socially Responsible Investing More Risky?.- 3.2.Corporate Social Disclosures by Banks: Between Legal Institution and Cultural Dimensions.- 3.3.Social Reporting In A Health Care Organization: A Case Study Of A Regional Italian Hospital.