Neu, D., H. Warsame, and K. Pedwell (1998), “Managing Public Impressions: Environmental Disclosures in Annual Reports,” Accounting, Organizations and Society, 23 (3), 265–282. Newson, Marc, and Craig Deegan (2002), “Global Expectations and Their Association with Corporate Social Disclosure Practices in Australia, Singapore and South Korea,” International Journal of Accounting, 37 (2), 183–213. Omnicom Group (2005), Omnicom Annual Report 2004. Patten, Dennis M. (1991), “Exposure, Legitimacy and Social Disclosure,” Journal of Accounting and Public Policy, 10 (4), 297–308. Polonsky, Michael J., and Don Scott (2005), “An Empirical Examination of the Stakeholder Strategy Matrix,” European Journal of Marketing, 39 (9/10), 1199–1215. ———, D. S. W. Schuppisser, and S. Belona (2002), “A Stakeholder Perspective for Analysing Marketing Relationships,” Journal of Market-Focused Management, 5 (2), 109–126. Publicis Groupe (2005), Vive la Différence: Publicis Groupe 2004 Annual Report. Ramanathan, Kavasseri V. (1976), “Toward a Theory for Corporate Social Accounting,” Accounting Review, 51 (3), 516–529. Roberts, Robin W. (1992), “Determinants of Corporate Social Responsibility Disclosure: An Application of Stakeholder Theory,” Accounting, Organizations and Society, 17 (6), 595–612. Stanton, Patricia, and John Stanton (2002), “Corporate Annual Reports: Research Perspectives Used,” Accounting, Auditing and Accountability Journal, 15 (4), 478–500. Thomson, Ian, and Jan Bebbington (2005), “Social and Environmental Reporting in the UK: A Pedagogic Evaluation,” Critical Perspectives on Accounting, 16 (5), 507–533. Waller, David S. (1999), “Attitudes Towards Offensive Advertising: An Australian Study,” Journal of Consumer Marketing, 16 (3), 288–294. ——— (2005), “A Proposed Response Model for Controversial Advertising,” Journal of Promotion Management, 11 (2/3), 3–15. ———, and Kim-Shyan Fam (2000), “Cultural Values and Advertising in Malaysia: Views from the Industry,” Asia Pacific Journal of Marketing and Logistics, 12 (1), 3–16. Williams, S. Mitchell (1999), “Voluntary Environmental and Social Accounting Disclosure Practices in the Asia-Pacific Region: An International Empirical Test of Political Economy Theory,” The International Journal of Accounting, 34 (2), 209–238. ——— (2004), “An International Investigation of Associations Between Societal Variables and the Amount of Disclosure on Information Technology and Communication Problems: The Case of Y2K,” The International Journal of Accounting, 39 (1), 71–92. Wilmhurst, Trevor D., and Geoffrey R. Frost (1999), “Corporate Environmental Reporting: A Test of Legitimacy Theory,” Accounting, Auditing and Accountability, 13 (1), 10–25. WPP Group (2005a), WPP Corporate Responsibility Report 2004. ——— (2005b), WPP Annual Report and Accounts 2004. Ze’ghal, D., and A. A. Sadrudin (1990), “Comparison of Social Responsibility Information Disclosure Media Used by Canadian Firms,” Accounting, Accountability and Auditing Journal, 3 (1), 38–53.…