Joseph Johnson

Joseph Johnson
University of Central Florida | UCF · Kenneth G. Dixon School of Accounting

PhD

About

10
Publications
996
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43
Citations
Introduction
Joseph Johnson joined the Kenneth G. Dixon School of Accounting in 2015 after receiving his Ph.D. from Georgia Tech. His research focuses on judgment and decision-making in financial and managerial accounting settings using techniques from both psychology and experimental economics. He is particularly interested in research about corporate social responsibility disclosure as well as research that can inform policy-makers’ decisions. Prior to his Ph.D. studies, Joseph received his Bachelor’s and Master’s degrees in accounting from Brigham Young University and worked as an asset manager with a commercial real estate developer for five years. He teaches financial accounting at UCF.

Publications

Publications (10)
Article
Full-text available
Employee reporting dishonesty is a significant area of concern for firms. In this study, we investigate how providing information about their prosocial actions, such as organizational citizenship behaviors, affects the extent of employee reporting dishonesty. We distinguish prosocial actions whose welfare effects are mutually beneficial (i.e., that...
Article
Capital constraints require companies to prioritize among the host of sustainability issues to which they can allocate capital. In this study, we investigate the role of three important factors that can affect this prioritization process: key decision-makers, sustainability reporting models, and stakeholder communications. We investigate these fact...
Article
Full-text available
In this paper, we consider the relationships among corporate accountability, reputation, and tax behavior as a corporate social responsibility issue. As part of our investigation, we provide empirical examples of corporate reputation and corporate tax behaviors using a sample of large, U.S.-based multinational companies. In addition, we utilize cor...
Article
en Recent accounting research indicates that capital markets price firms' greenhouse gas (GHG) emissions and that disclosed emissions levels are negatively associated with firms' market values. The departure point for this study is to investigate whether investors value firms differently based on the strategies firms use to mitigate GHG emissions....
Article
This article reports two experiments testing how managers' capital allocation decisions are affected by where and to whom they report corporate social responsibility (CSR) information. Drawing on accountability theory, I predict that managers allocate more money to CSR activities when that information is reported in a dedicated CSR report that is i...
Article
This article reports two experiments testing how managers’ capital allocation decisions are affected by where and to whom they report corporate social responsibility (CSR) information. Drawing on accountability theory, I predict that managers allocate more money to CSR activities when that information is reported in a dedicated CSR report that is i...
Article
Managers prepare corporate social responsibility (CSR) reports by recalling and describing their past socially responsible actions. Using an experiment, we test whether the manner in which managers prepare CSR reports influences their subsequent ethical decisions. CSR reporting guidelines and firm policies can affect whether managers construe their...

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