Do Audit Committees and External Auditors Enhance CSR Disclosure?
Purpose: This research aims to assess the impact of audit committee (AC) characteristics and external auditors on corporate social responsibility (CSR) disclosure, with a particular focus on Indonesia, a developing country. The characteristics of the AC are defined by financial expertise, gender, si...
Published in: | Global Business and Finance Review |
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Main Author: | |
Format: | Article |
Language: | English |
Published: |
People and Global Business Association
2024
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Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85211154452&doi=10.17549%2fgbfr.2024.29.10.28&partnerID=40&md5=d9000f77506953b2430f098331fbfd67 |