Judgment and decision making (JDM) research in accounting focuses on the judgments and decisions of preparers, users and auditors/assurance providers of financial and non-financial information, including sustainability information. However, the environment in which these judgments are made and how groups interact has changed substantially during the COVID-19 pandemic, and likely post-pandemic. We focus on the impact of these changes for corporate social responsibility (CSR) reporting, including managers’ decisions on the preparation and use of CSR information, demand for CSR assurance, and the effect of CSR reports and assurance on investors’ judgments. We then outline implications for the research questions addressed and experimental designs used.

中文翻译：

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COVID-19大流行环境下企业社会责任报告的判断和决策研究

会计中的判断和决策 (JDM) 研究侧重于财务和非财务信息（包括可持续性信息）的编制者、用户和审计师/保证提供者的判断和决策。但是，在 COVID-19 大流行期间以及可能在大流行之后，做出这些判断的环境以及群体之间的互动方式发生了重大变化。我们关注这些变化对企业社会责任（CSR）报告的影响，包括管理者对企业社会责任信息的准备和使用的决策、对企业社会责任鉴证的需求，以及企业社会责任报告和鉴证对投资者判断的影响。然后，我们概述了对所解决的研究问题和使用的实验设计的影响。