Ackerman, A. (2016). Senate democrats renew push for corporate disclosure of political spending. Wall Street Journal (January 21), A5.
Allison, B., & Harkins, S. (2014). Fixed fortunes: Biggest corporate political interests spend billions, get trillions. (November 17). https://sunlightfoundation.com/blog/2014/11/17/fixed-fortunes-biggest-corporate-political-interests-spend-billions-get-trillions/.
Bagley, C. E., Freed, B. & Sandstrom, K. (2015). A board member’s guide to corporate political spending. Harvard Business Review (October 30), 13–16.
Bartkus, B. R., Morris, S. A., & Seifert, B. (2002). Governance and corporate philanthropy: Restraining Robin Hood? Business and Society,
Bayou, M. E., Reinstein, A., & Williams, P. F. (2011). To tell the truth: A discussion of issues concerning truth and ethics in accounting. Accounting, Organizations and Society,
Bebchuk, L. A., & Jackson, R. J. (2013). Shining light on corporate political spending. Georgetown Law Journal,
Beets, S. D. (2015). BB&T, Atlas shrugged, and the ethics of corporation influence on college curricula. Journal of Academic Ethics,
Bessire, D. (2005). Transparency: A two-way mirror? International Journal of Social Economics,
Blumenthal, P. (2012). ‘Dark money’ in 2012 election tops $400 million, 10 candidates outspent by groups with undisclosed donors. (November 2). http://www.huffingtonpost.com/2012/11/02/dark-money-2012-election-400-million_n_2065689.html.
Blumenthal, P. (2013). Corporate ‘dark money’ to get free pass after sec drops disclosure proposal. (December 2). http://www.huffingtonpost.com/2013/12/02/corporate-dark-money_n_4372574.html.
Campbell, D., Moore, G., & Metzger, M. (2002). Corporate philanthropy in the U.K. 1985–2000: Some empirical findings. Journal of Business Ethics,
Campbell, D., & Slack, R. (2008). Corporate “philanthropy strategy” and “strategic philanthropy”: Some insights from voluntary disclosures in annual reports. Business and Society,
Carter, E. (2010). What is a private foundation? (June 25). http://charitylawyerblog.com/2010/06/25/what-is-a-private-foundation/.
Carter, E. (2013). Is it time to form a corporate foundation? (September 27). http://charitylawyerblog.com/2013/09/27/time-form-corporate-foundation/.
Cascino, S., Clatworthy, M., Osma, B. G., Gassen, J., Imam, S., Jeanjean, T. (2016). Professional investors and the decision usefulness of financial reporting. (March) http://www.efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FSiteAssets%2FProfessional%2520investors%2520and%2520the%2520decision%2520usefulness%2520of%2520financial%2520reporting.pdf&AspxAutoDetectCookieSupport=1. Accessed 1 Sept 2016.
Charity Navigator. (2016). Giving Statistics. http://www.charitynavigator.org/index.cfm?bay=content.view&cpid=42#.VvldGOIrIdU. Accessed 13 March 2016.
Chen, J. C., Patten, D. M., & Roberts, R. W. (2008). Corporate charitable contributions: A corporate social performance or legitimacy strategy? Journal of Business Ethics,
Chronicle of Philanthropy. (2013). Annual Philanthropy Survey of Public Corporations. (Dataset provided upon request).
Cohen, R. (2012). SEC commissioner calls for corporate disclosure of contributions to political nonprofits. (February 27). https://nonprofitquarterly.org/2012/02/27/sec-commissioner-calls-for-corporate-disclosure-of-contributions-to-political-nonprofits/.
Common Cause. (2012). New poll: Americans condemn high levels of corporate political spending, overwhelmingly support strong transparency and accountability reforms. (October 25). http://www.commoncause.org/press/press-releases/new-poll-americans-condemn-high-levels-of-corporate-political-spending.html?referrer=https://www.google.com/.
Confessore, N. (2013). State comptroller sues Qualcomm for data about its political contributions. New York Times (January 3), C8.
Cowton, C. J. (1987). Corporate philanthropy in the United Kingdom. Journal of Business Ethics,
Cummings, J. (2015). Transparent win for political disclosures. (March 23). http://www.bloombergview.com/articles/2015-03-23/battle-for-corporate-political-disclosure-gets-a-win.
Das Neves, J. C., & Vaccaro, A. (2013). Corporate transparency: A perspective from Thomas Aquinas’ Summa Theologiae. Journal of Business Ethics,
Dos Reis, J. A. F., Meyer, V., & Meyer, B. (2012). Political strategies and organizational effectiveness: The case of contribution to political campaigns by Brazilian corporations. International Journal of Management and Administrative Sciences,
Drutman, L. (2015). How Corporate lobbyists conquered American democracy. (April 20). http://www.theatlantic.com/business/archive/2015/04/how-corporate-lobbyists-conquered-american-democracy/390822/.
Elia, J. (2009). Transparency rights, technology, and trust. Ethics and Information Technology,
Elliot, J. (2012). Are corporations claiming tax breaks for super PAC donations? (March 19). http://www.thewire.com/politics/2012/03/are-corporations-claiming-tax-breaks-super-pac-donations/50067/.
Farrell, C. (2010). Philanthropy: Companies seek greater returns in tough times. (January 14). http://www.bloomberg.com/news/articles/2010-01-14/philanthropy-companies-seek-greater-returns-in-tough-timesbusinessweek-business-news-stock-market-and-financial-advice.
Fernandez-Feijoo, B., Romero, S., & Ruiz, S. (2014). Effect of stakeholders’ pressure on transparency of sustainability reports within the GRI framework. Journal of Business Ethics,
Foundation Center. (2014). Foundation Stats. http://data.foundationcenter.org/#/foundations/corporate/nationwide/top:giving/list/2013. Accessed 9 March 2016.
Friedman, M. (1970). The social responsibility of business is to increase its profits. New York Times Magazine (September 13), 5–7.
Frostenson, S., & O’Neil, M. (2014). 10 companies that gave the most cash in 2013. (July 13). https://philanthropy.com/article/10-Companies-That-Gave-the/150507.
Gilbert, L. (2013). Time for corporations to disclose political contributions. (October 2). http://thehill.com/blogs/congress-blog/politics/326131-time-for-corporations-to-disclose-political-donations#.
Gillmor, P. E., & Bremer, C. M. (1999). Disclosure of corporate charitable contributions as a matter of shareholder accountability. Business Lawyer,
Goad, B. (2014). New push for disclosures on corporate giving. (September 4). http://thehill.com/regulation/finance/216736-new-push-for-corporate-giving-disclosure.
Hale, T. N. (2008). Transparency, accountability, and global governance. Global Governance,
Heavey, S. (2013). Giving USA report: 2012 Charitable giving grew almost 4%, corporate donations grew 12%. (June 18). http://www.huffingtonpost.com/2013/06/18/giving-usa-report-_n_3457244.html.
Hindery, L. (2013). Further unmasking corporate political spending. (December 4). http://www.huffingtonpost.com/leo-hindery-jr/further-unmasking-corpora_b_4386215.html.
Hodgson, P. (2015). Do you know which candidates your company is funding? Fortune (August 5), 31–32.
Howard, A. (2016). IRS Opens up form 990 data, ushering nonprofit sector into the age of transparency. (June 16). https://sunlightfoundation.com/blog/2016/06/16/irs-opens-up-form-990-data-ushering-nonprofit-sector-into-the-age-of-transparency/.
Inglis, J. B. (1968). The British Companies Act of 1967. Journal of Accountancy (January), 42–45.
International Financial Reporting Standards. (2005). Conceptual Framework. http://www.ifrs.org/Meetings/MeetingDocs/IASB/Archive/Conceptual-Framework/Previous%20Work/CF-0507b07b.pdf
Lander, G. H., & Auger, K. A. (2008). The need for transparency in financial reporting: implications of off-balance-sheet financing and inferences for the future. Journal of Accounting and Organizational Change,
Lopez-Rivera, M. (2013). How the Chronicle compiled data on giving by big companies. Chronicle of Philanthropy,
Lu, Y., Shailer, G., & Wilson, M. (2016). Corporate political donations: influences from directors’ networks. Journal of Business Ethics,
Lunder, E. K., & Whitaker, L. P. (2013). 501(c)(4)s and campaign activity: Analysis under tax and campaign finance laws. http://fas.org/sgp/crs/misc/R40183.pdf.
Marcus, J. (2013). Foundations are increasingly running U.S. higher ed, spending millions to influence. (October 1). http://www.huffingtonpost.com/2013/10/01/foundations-higher-ed_n_4023826.html.
McRitchie, J. (2015). Investors seek disclosure of corporate lobbying expenses. (March 13). http://www.corpgov.net/2015/03/disclosure-of-corporate-lobbying-expenses/.
Merle, R. (2017). SEC chair White concerned about Trump administration’s plans to roll back financial reform. Washington Post (January 17), B3.
Millar, C. C. J. M., Eldomiaty, T. I., Choi, C. J., & Hilton, B. (2005). Corporate governance and institutional transparency in emerging markets. Journal of Business Ethics,
Morris, S. A., & Bartkus, B. R. (2015). Look who’s talking: Corporate philanthropy and firm disclosure. International Journal of Business and Social Research,
Myerson, B. (2006). Corporate philanthropy is also open to abuse. Capital. (March), 16.
New York Times (2014). The SEC and political spending. (October 29), 4.
North Carolina Department of State Treasurer (2015). Cowell, state treasurers call on SEC to strengthen disclosure of corporate political contributions. (April 21). https://www.nctreasurer.com/inside-the-department/News-Room/press-releases/Pages/Cowell-State-Treasurers-Call-on-SEC-to-Strengthen-Disclosure.aspx.
Overby, P. (2015). Foundations to SEC: Force corporations to disclose political giving. (May 19). http://www.npr.org/sections/itsallpolitics/2015/05/19/408010757/foundations-to-sec-force-corporations-to-disclose-political-giving.
Palanski, M. E., Kahai, S. S., & Yammarino, F. J. (2011). Team virtues and performance: An examination of transparency, behavioral integrity, and trust. Journal of Business Ethics,
Pearce, J. A. (2015). The rights of shareholders in authorizing corporate philanthropy. Villanova Law Review,
Porter, E. (2015). Corporations open up about political spending. New York Times. (June 9), 8.
Posnick-Goodwin, S. (2010). Funding with strings attached. California Educator,
Saunders, L. (2012). Is your political donation deductible? Wall Street Journal. (September 28), A11.
Skroupa, C.P. (2012). Investors want disclosure of corporate political contributions and lobbying expenditures. Forbes. (April 20), 36–37.
Smith, J. (2013). America’s most generous companies. Forbes. (July 16), 24–30.
Stern, K. (2013). Why don’t corporations give to charity? (August 8). http://www.slate.com/articles/business/moneybox/2013/08/corporations_don_t_give_to_charity_why_the_most_profitable_companies_are.html.
Sunlight Foundation (2014). Fixed Fortunes. http://influenceexplorer.com/fixed-fortunes/#data-intro.
Turilli, M., & Floridi, L. (2009). The ethics of information transparency. Ethics and Information Technology,
Vaccaro, A., & Madsen, P. (2009). Corporate dynamic transparency: the new ICT-driven ethics? Ethics and Information Technology,
Vandewalker, I. (2013). The SEC takes a step toward transparency in corporate political spending. (March 11). http://www.huffingtonpost.com/ian-vandewalker/the-sec-takes-a-step-towa_b_2432626.html.
Weisman, J. (2014). G.O.P. error reveals donors and the price of access. New York Times. (September 24), 2.
Williams, P. F., & Ravenscroft, S. P. (2015). Rethinking decision usefulness. Contemporary Accounting Research,
Winkler, A. (2013). Political corporate contributions won’t be aired in daylight. (December 5). http://www.thedailybeast.com/articles/2013/12/05/political-corporate-contributions-won-t-be-aired-in-daylight.html.
Young, J. J. (2006). Making up users. Accounting, Organizations and Society,