Judgment and decision making research on CSR reporting in the COVID‐19 pandemic environment

Abstract Judgment and decision making (JDM) research in accounting focuses on the judgments and decisions of preparers, users and auditors/assurance providers of financial and non‐financial information, including sustainability information. However, the environment in which these judgments are made and how groups interact has changed substantially during the COVID‐19 pandemic, and likely post‐pandemic. We focus on the impact of these changes for corporate social responsibility (CSR) reporting, including managers’ decisions on the preparation and use of CSR information, demand for CSR assurance, and the effect of CSR reports and assurance on investors’ judgments. We then outline implications for the research questions addressed and experimental designs used.