Do Audit Committees and External Auditors Enhance CSR Disclosure?

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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...

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Bibliographic Details
Published in:	Global Business and Finance Review
Main Author:	Rustiarini N.W.; Gama A.W.S.; Yusuf S.N.S.
Format:	Article
Language:	English
Published:	People and Global Business Association 2024
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

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