Purpose

The study aims to understand the role of accountant in corporate social responsibility (CSR) practice.

Design/methodology/approach

In this study, the authors examine whether and how chief financial officer (CFO) accounting expertise and previous work experience influence voluntary CSR disclosure, using textual analysis and natural language processing (NLP) techniques. The authors find that firms' CFOs with accounting expertise disclose more CSR issues in their 10-K reports. Overall, this study provides evidence of the impact of CFOs' professional and personal attributes on voluntary CSR disclosure in corporate annual reports. This study has important implications to investors and policy makers in the context of CSR disclosure regulations in annual reports.

Findings

Overall, this study provides evidence of the impact of CFOs' professional and personal attributes on voluntary CSR disclosure in corporate annual reports. This study has important implications to practitioners and policy makers in the context of CSR disclosure regulations in annual reports.

Research limitations/implications

There is an inherent limitation of textual analysis as the tool tries to read key words from the text.

Practical implications

This finding is useful for policy maker and investors as CSR is known to have impact on the share price.

Originality/value

This paper is the first attempt to find out accountants' role in CSR activities, which has not been examined in the prior literature.

中文翻译：

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CFO 会计专业知识对 10-K 中的企业社会责任披露是否重要？

目的

该研究旨在了解会计师在企业社会责任 (CSR) 实践中的作用。

设计/方法/方法

在这项研究中，作者使用文本分析和自然语言处理 (NLP) 技术研究了首席财务官 (CFO) 的会计专业知识和以前的工作经验是否以及如何影响自愿 CSR 披露。作者发现，具有会计专业知识的公司 CFO 在其 10-K 报告中披露了更多的企业社会责任问题。总体而言，这项研究提供了 CFO 的专业和个人属性对公司年报中自愿披露 CSR 的影响的证据。在年度报告中的企业社会责任披露规定的背景下，这项研究对投资者和政策制定者具有重要意义。

发现

总体而言，这项研究提供了 CFO 的专业和个人属性对公司年报中自愿披露 CSR 的影响的证据。在年度报告中的企业社会责任披露规定的背景下，这项研究对从业者和政策制定者具有重要意义。

研究限制/影响

文本分析有一个固有的局限性，因为该工具试图从文本中读取关键词。

实际影响

这一发现对决策者和投资者很有用，因为众所周知，企业社会责任对股价有影响。

原创性/价值

本文是第一次尝试找出会计师在企业社会责任活动中的作用，这在先前的文献中没有被研究过。