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The impact of community expectations on corporate community involvement disclosures in the UK

Yekini, Kemi C.; Adelopo, Ismail; Adegbite, Emmanuel


Kemi C. Yekini

Ismail Adelopo

Professor in Accounting and Corporate Governance


Despite increase mistrust between corporations and societies in the aftermath of the global corporate misbehaviours, the literature examining the impact of community concerns on corporate communications is undeveloped. Our paper is timely; it contributes to the literature on corporate social responsibility (CSR) by considering the impacts of community expectations on Corporate Community Involvement Disclosures (CCID) using a ten-year panel study. We advance CSR communication research by providing a fresh theoretical perspective – media-agenda-setting theory – to the broad CSR debate and the CCID subset of this debate. Our findings support the media-agenda theoretical expectation and provide important practice and policy recommendations for improving interactions between corporations and their communities.


Yekini, K. C., Adelopo, I., & Adegbite, E. (2017). The impact of community expectations on corporate community involvement disclosures in the UK. Accounting Forum, 41(3),

Journal Article Type Article
Acceptance Date Dec 20, 2016
Online Publication Date Jan 2, 2017
Publication Date Sep 1, 2017
Deposit Date Dec 7, 2017
Publicly Available Date Dec 7, 2017
Journal Accounting Forum
Print ISSN 0155-9982
Electronic ISSN 0155-9982
Publisher Elsevier
Peer Reviewed Peer Reviewed
Volume 41
Issue 3
Keywords Community involvement disclosures; Community expectations; Media Agenda-setting theory; Panel study.
Public URL
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