Does CFO accounting expertise matter to corporate social responsibility disclosure in 10-Ks?

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...