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Den Patten

Professor Emeriti
Accounting
Office
SFHB State Farm Hall Of Business 301
  • Education
  • Research

PhD Accounting

University of Nebraska-Lincoln
Lincoln, NE

MS Accounting

Illinois State University
Normal, IL

BS Accounting

Illinois State University
Normal, IL

Conference Proceeding

Crampton, W., & Patten, D. Corporate Web Page Financial Disclosures by Small Businesses. Hawaii International Conference on Business (2002)

Journal Article

Antonini, C., Olczak, W., & Patten, D. Corporate Climate Change Disclosure During the Trump Administration: Evidence from Standalone CSR Reports. Accounting Forum 45.2 (2021): 118-141.
Patten, D. Seeking Legitimacy. Sustainability Accounting, Management and Policy Journal 11.6 (2020): 1009-1021.
Blanc, R., Branco, M., & Patten, D. Cultural Secrecy and Anti-Corruption Disclosure in Large Multinational Companies. Australian Accounting Review 29.2 (2019): 438-448.
Michelon, G., Patten, D., & Romi, A. Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability Restatements. European Accounting Review 28.2 (2019): 395-422.
Patten, D., & Shin, H. Sustainability Accounting, Management and Policy Journal's Contributions to Sustainability Disclosure Research: A Review and Assessment. Sustainability Accounting, Management and Policy Journal 10.1 (2019): 26-40.
Ren, Y., & Patten, D. The Impact of Governmental Pressure on Corporate Corruption Spending: Evidence from China. Social and Environmental Accountability Journal 39.2 (2019): 124-136.
Birkey, R., Islam, M., Guidry, R., & Patten, D. Mandated Social Disclosure: An Analysis of the Response to the California Transparency in Supply Chains Act of 2010. Journal Of Business Ethics 152.3 (2018): 827-841.
Sankara, J., Patten, D., & Lindberg, D. Mandated Social Disclosure: Evidence that Investors Perceive Poor Quality as Increasing Social and Political Cost Exposures. Sustainability Accounting, Management and Policy Journal 10.1 (2018): 208-228.
Birkey, R., Guidry, R., & Patten, D. Does CSR Reporting Really Impact FERCs?. Accounting and the Public Interest 17.1 (2017): 144-162.
Blanc, R., Islam, M., Patten, D., & Branco, M. Corporate Anti-Corruption Disclosure: An Examination of the Impact of Media Exposure and Country-Level Press Freedom. Accounting Auditing & Accountability Journal 40.8 (2017): 1746-1770.
Blanc, R., Patten, D., & Branco, M. Market Reactions to Transparency International Reports on Corporate Anti-Corruption. Accounting and the Public Interest 16.1 (2017): 84-99.
Lee, W., Birkey, R., & Patten, D. Exposing Students to Environmental Sustainability in Accounting: An Analysis of Its Impacts in a U.S. Setting. Social and Environmental Accountability Journal 37.2 (2017): 81-96.
Liesen, A., Figge, F., Hoepner, A., & Patten, D. Climate Change and Asset Prices: Are Corporate Carbon Disclosure and Performance Priced Appropriately?. Journal Of Business Finance & Accounting 44.1/2 (2017): 35-62.
Negre, E., Verdier, M., Cho, C., & Patten, D. Disclosure Strategies and Investor Reactions to Downsizing Announcements: A Legitimacy Perspective. Journal Of Accounting And Public Policy 36.3 (2017): 239-257.
Yook, K., Song, H., Patten, D., & Kim, I. The Disclosure of Environmental Conservation Costs and Its Relation to Eco-efficiency: Evidence from Japan. Sustainability Accounting, Management and Policy Journal 8.3 (2017): 20-42.
Birkey, R., Michelon, G., Patten, D., & Sankara, J. Does assurance on CSR reporting enhance environmental reputation? An examination in the U.S. context. Accounting Forum 40.3 (2016): 143-152.
Vourvachis, P., Woodward, T., Woodward, D., & Patten, D. CSR Disclosure in Response to Major Airline Accidents: A Legitimacy-Based Exploration. Sustainability Accounting, Management and Policy Journal 7.1 (2016): 26-43.
Zhao, N., & Patten, D. An Exploratory Analysis of Managerial Perceptions of Social and Environmental Reporting in China: Evidence from State-Owned Enterprises in Beijing. Sustainability Accounting, Management and Policy Journal 7.1 (2016): 80-98.
Chauvey, J., Giodarno-Spring, S., Cho, C., & Patten, D. The Normativity and Legitimacy of CSR Disclosure: Evidence from France. Journal Of Business Ethics 130.4 (2015): 789-803.
Chen, J., Chen, J., & Patten, D. Manipulative Environmental Disclosure: Further Analysis of Corporate Projections of Environmental Capital Speding. Accounting and the Public Interest 14.1 (2015): 87-109.
Cho, C., Michelon, G., Patten, D., & Roberts, R. CSR Disclosure: The More Things Change . . .?. Accounting Auditing & Accountability Journal 28.1 (2015): 14-35.
Liesen, A., Hoepner, A., Patten, D., & Figge, F. Does Stakeholder Pressure Influence Corporate GHG Emissions Reporting? Empirical Evidence from Europe. Accounting Auditing & Accountability Journal 28.7 (2015): 1047-1074.
Patten, D. An Insider's Reflection on Quantitative Research in the Social and Environmental Domain. Critical Perspectives On Accounting 32 (2015): 45-50.
Patten, D., Ren, Y., & Zhao, N. Standalone CSR Reporting in China: An Exploratory Analysis of Its Relation to Legitimation. Social and Environmental Accountability Journal 35.1 (2015): 17-31.
Patten, D., Ren, Y., & Zhao, N. Standalone Corporate Social Responsibility Reporting in China: An Exploratory Analysis of its Relation to Legitimation. Social and Environmental Accountability Journal 35.1 (2015): 17-31.
Chen, J., Cho, C., & Patten, D. Initiating Disclosure of Environmental Liability Information: An Empirical Analysis of Firm Choice. Journal Of Business Ethics 125.4 (2014): 681-692.
Patten, D., Cho, C., Michelon, G., & Roberts, R. CSR Report Assurance in the United States: An Empirical Investigation of Determinants and Effects. Sustainability Accounting, Management and Policy Journal 5.2 (2014): 130-148.
Patten, D., & Zhao, N. Standalone CSR Reporting by U.S. Retail Companies. Accounting Forum 38.2 (2014): 132-144.
Cho, C., Choi, J., Kwak, Y., & Patten, D. An Empirical Investigation of the Extensiveness of Standalone Environmental Reporting in South Korea. Social and Environmental Accountability Journal 33.2 (2013): 91-103.
Cho, C., & Patten, D. Green Accounting: Reflections from a CSR and Environmental Disclosure Perspective. Critical Perspectives On Accounting 29.6 (2013): 443-447.
Patten, D. Lessons from the Third Wave: A Reflection on the Rediscovery of Corporate Social Responsibility by the Mainstream Accounting Research Community. Financial Reporting 2 (2013): 9-26.
Cho, C., Freedman, M., & Patten, D. Corporate Disclosure of Environmental Capital Expenditures: A Test of Alternative Theories. Accounting Auditing & Accountability Journal 25.3 (2012): 486-507.
Cho, C., Guidry, R., Hageman, A., & Patten, D. Do Actions Speak Louder than Words? An Empirical Investigation of Corporate Environmental Reputation. Accounting Organizations & Society 37.1 (2012): 14-25.
Cho, C., Michelon, G., & Patten, D. Enhancement and Obfuscation through the Use of Graphs in Sustainability Reports: An International Comparison. Sustainability Accounting, Management and Policy Journal 3.1 (2012): 74-88.
Cho, C., Michelon, G., & Patten, D. Impression Management in Sustainability Reports: An Empirical Investigation of the Use of Graphs. Accounting and the Public Interest 12 (2012): 16-27.
Guidry, R., & Patten, D. Voluntary Disclosure Theory and Financial Control Variables: An Assessment of Recent Environmental Disclosure Research. Accounting Forum 36.2 (2012): 81-90.
Patten, D. White Tigers, Zoos, and Sustainability Reporting: A Cynical Reflection. Social and Environmental Accountability Journal 32.1 (2012): 17-25.
Brown, D., Guidry, R., & Patten, D. Sustainability Reporting and Perceptions of Corporate Reputation: An Analysis using Fortune Most Admired Scores. Advances in Environmental Accounting and Management 4 (2010): 83-104.
Cho, C., & Patten, D. Social and Environmental Accounting in North America: Who? Where? Whither?. Advances in Environmental Accounting and Management 4 (2010): 161-177.
Cho, C., Roberts, R., & Patten, D. The Language of U.S. Corporate Environmental Disclosures: A Research Note. Accounting Organizations & Society 35.4 (2010): 431-443.
Guidry, R., & Patten, D. Market Reactions to First-Time Issuance of Corporate Sustainability Reports: Evidence that Quality Matters. Sustainability Accounting, Management and Policy Journal 1.1 (2010): 33-50.
Guidry, R., & Patten, D. Newsweek's Measure of Corporate Environmental Reputation and the Financial Halo Effect. Social and Environmental Accountability Journal 30.1 (2010): 4-12.
Cho, C., Phillips, J., Hageman, A., & Patten, D. Media Richness, User Trust, and Perceptions of Corporate Social Responsibility: An Experimental Investigation of Visual Website Disclosure. Accounting Auditing & Accountability Journal 22.6 (2009): 933-952.
Chen, J., Patten, D., & Roberts, R. Corporate Charitable Contributions: A Corporate Social Performance or Legitimacy Strategy?. Journal Of Business Ethics 82.1 (2008): 131-144.
Cho, C., & Patten, D. Did the GAO Get It Right? Another Look at Corporate Environmental Disclosure. Social and Environmental Accountability Journal 28.1 (2008): 21-32.
Crampton, W., & Patten, D. Social Responsiveness, Profitability and Catastrophic Events: Evidence from the Corporate Philanthropic Response to 9/11. Journal Of Business Ethics 81.4 (2008): 863-873.
Crampton, W., & Patten, D. Social Responsiveness, Profitability and Catastrophic Events: Evidence on the Corporate Philanthropic Response to 9/11. Journal Of Business Ethics 81 (2008): 863-873.
Patten, D. Does the Market Value Corporate Philanthropy? Evidence from the Response to the 2004 Tusnami Relief Effort. Journal Of Business Ethics 81.3 (2008): 599-607.
Patten, D., & Freedman, M. The GAO investigation of corporate environmental disclosure: an opportunity missed.. Critical Perspectives On Accounting 19.4 (2008): 435-449.
Cho, C., & Patten, D. The Role of Environmental Disclosures as Tools of Legitimacy: A Research Note. Accounting Organizations & Society 32.7/8 (2007): 639-647.
Cho, C., Patten, D., & Roberts, R. Corporate political strategy: an examination of the relation between political expenditures, environmental performance, and environmental disclosure.. Journal Of Business Ethics 67.2 (2006): 139-154.
Patten, D. An analysis of the impact of locus-of-control on internal auditor job performance and satisfaction.. Managerial Auditing Journal 29.9 (2005): 1016-1029.
Patten, D. The accuracy of financial report projections of future environmental capital expenditures: a research note.. Accounting Organizations & Society 30.5 (2005): 457-468.
Crampton, W., & Patten, D. Legitimacy and the Internet: An Examination of Corporation Web Page Environmental Disclosures. Advances in Environmental Accounting and Management 2 (2004): 31-57.
Patten, D., & Freedman, M. Evidence on the pernicious effect of financial report environmental disclosure.. Accounting Forum 28.1 (2004): 27-41.
Patten, D., & Crampton, W. Legitimacy and the Internet: an examination of corporate web page environmental disclosures.. Advances in Environmental Accounting and Management 2 (2004): 31-57.
Patten, D., & Strong, J. School districts use of their web pages for financing referenda disclosures: an exploratory analysis.. Research in Governmental and Nonprofit Accounting 11 (2004): 275-294.
Patten, D., & Trompeter, G. Corporate responses to political costs: an examination of the relation between environmental disclosure and earnings management.. Journal Of Accounting And Public Policy (2003): 83-94.
Milne, M., & Patten, D. Securing organizational legitimacy: an experimental decision case examining the impact of environmental disclosures.. Accounting Auditing & Accountability Journal 15.3 (2002): 372-405.
Patten, D. Give or take on the Internet: an examination of the disclosure practices of insurance firm web innovators.. Journal Of Business Ethics (2002): 247-259.
Patten, D. Media exposure, public policy pressure, and environmental disclosure: an examination of the impact of TRI data availability.. Accounting Forum (2002): 152-171.
Patten, D. The confessions of a positivist (radical) in a radical (positivist) world. Social and Environmental Accounting Journal 22.1 (2002): 8-11.
Patten, D. The relation between environmental performance and environmental disclosure: a research note.. Accounting Organizations & Society (2002): 763-773.
Patten, D. Changing Superfund Disclosure and Its Relation to the Provision of Other Environmental Information. Advances in Environmental Accounting and Management (2000)
Patten, D., & Nance, J. Regulatory cost effects in a good news environment: the intra-industry reaction to the Alaskan oil spill.. Journal Of Accounting And Public Policy (1998): 409-429.
Patten, D. The impact of the EPA's TRI program on state environmental and natural resource expenditures.. Journal Of Accounting And Public Policy (1998): 367-382.
Patten, D. Supervisory actions and job satisfaction: an analysis of differences between large and small public accounting firms.. Accounting Horizons (1995): 17-28.
Patten, D. Variability in social disclosure: a legitimacy-based analysis.. Advances In Public Interest Accounting 6 (1995): 273-286.
Blacconiere, W., & Patten, D. Environmental disclosures, regulatory costs, and changes in firm value.. Journal Of Accounting And Economics (1994): 357-377.
Patten, D. Intra-industry environmental disclosures in response to the Alaskan oil spill: a note on legitimacy theory.. Accounting Organizations & Society (1992): 471-475.
Patten, D., & Wambsganss, J. Accounting for fixed assets in a nonprofit environment. Government Accountants Journal (1991): 44-47.
Patten, D. Exposure, legitimacy, and social disclosure.. Journal Of Accounting And Public Policy (1991): 297-308.
Patten, D. The differential perception of accountants to Maccoby's head/heart traits. Journal Of Business Ethics (1990): 701-708.
Patten, D. The market reaction to social responsibility disclosures: the case of the Sullivan Principles signings. Accounting Organizations & Society (1990): 575-587.
Patten, D. Battle of the boards: identifying the political nature of the standard-setting controveries. Government Accountants Journal (1989): 3-6.

Presentations

Does society trump Trump? Climate Change Disclosure during the Trump Administration. 31st International Conference on Social and Environmental Accounting Research. (2019)
Further Exploration of the Impact of Environmental Disclosure: The Market Reaction to the Fukushima Nuclear Disaster. CSEAR Summer Congress. (2018)
Seeking Legitimacy. CSEAR North American Congress. (2018)
Corporate Anti-Corruption Disclosure: An Examination of the Impact of Media Exposure and Country-Level Press Freedom. CSEAR France Congress. (2015)
CSR Disclosure in China: An Analysis of Recent Standalone Reporting. CSEAR North American Congress. (2014)
The Age of Discovery, Simon & Garfunkle, and Quantitative SEA Research: Reflections and Connections on My Cargo Cult Science. GECAMB Portuguese Conference. (2014)
Corporate projections of environmental capital spending: Further analysis of its incidence and its realtion to legitimation. CSEAR Summer Congress. (2013)
Does Today's CSR Disclosure Differ from that of the 1970s? An Empirical Analysis. European Accounting Association Annual Congress. (2013)
Standalone CSR Reporting by U.S. Retail Companies: An Analysis of the Practice and Its Impact. CSEAR North American Congress. (2013)
Welcome to My World. Now, %(*&)#), Get it Right. CSEAR France Congress. (2013)
Corporate Social Responsibility Reporting and the Informativeness of Future Earnings: An Alternative Argument. CSEAR Summer Congress. (2012)
Initiating Disclosure of Environmental Liability Information: An Empirical Analysis of Firm Choice. CSEAR North American Congress. (2011)
The Informational Quality of Corporate Social Responsibility Disclosure: An Exploratory Analysis. CSEAR Summer Congress. (2011)
White Tigers, Zoos, and Sustainability Reporting: A Cynical Reflection. American Accounting Association - Public Interest Section. (2011)
CSR Research in Accounting: The Pursuit of Corporat Social and Environmental Accountability. University of Washington Academic Conference on Social Responsibility. (2010)
Do Actions Speak Louder than Words? An Empirical Investigation of Corporate Environmental Reputation. CSEAR Summer Congress. (2010)
Evironmental Reputation and the Financial Halo Effect. North American Centre for Social and Environmental Accounting Research Conference. (2010)
Corporate Disclosure of Environmental Capital Expenditures: A Test of Alternative Theories. American Accounting Association Annual Meeting. (2009)
Islands, Frogs, and the Social and Environmental Accounting Community. CSEAR Australasia. (2009)
Market Reactions to the First-Time Issuance of Corporate Social Responsibility Reports. American Accounting Association Midwest Regional Meeting. (2009)
Sustainability Reporting and Perceptions of Corporate Reputation: An Analysis Using Fortune Most Admired Scores. American Accounting Association Annual Meeting. (2009)
The Use (and Misuse) of Graphs in Corporate Sustainability Reports: An International Comparison. CSEAR Summer Congress. (2009)