Valentina L. Zamora, PhD
Faculty Fellow and Associate Professor of Accounting
The practice of accounting includes using professional judgment to faithfully represent material events, provide assurance on financial and related nonfinancial assertions, and inform corporate actor decisions, which in turn may have significant economic and societal implications. Tina’s research thus examines accounting as an instrument of individual agency, corporate accountability, and social responsibility. Her work is published in Auditing: A Journal of Theory and Practice, the Journal of Business Ethics, and the Journal of Finance, among others.
During the fellowship, Tina will examine the stakeholder value of corporate social responsibility assurance. To what extent do these assurance statements target various stakeholder groups? Does the stakeholder group emphasis vary based on the assurance provider type? And does the positive or negative nature of the statement ultimately impact CSR performance? This research is timely as organizations are confronting calls for credible evidence of accountability in the face of continuing health and sociopolitical crises.
Kaplan, S. & Zamora, V. (2018). The effects of current income attributes on nonprofessional investors’ say-on-pay judgments: does fairness still matter? Journal of Business Ethics 153(2): 407-425.
Brown-Liburd, H., Cohen, J., Zamora, V. (2018). CSR disclosure items used as fairness heuristics in the investment decision. Journal of Business Ethics 152(1): 275-289.
Brown-Liburd, H., Zamora, V. (2015). The role of corporate social responsibility (CSR) assurance in investors’ judgments when managerial pay is explicitly tied to CSR performance. Auditing: A Journal of Practice & Theory 34(1): 75-96.
Cohen, J., Manzon, G., Zamora, V. (2015). Contextual and individual dimensions of taxpayer decision-making. Journal of Business Ethics 126(4): 631-647.