CEOs with audit background more likely to disclose CSR information

Companies that have CEOs with experience as auditors are more likely to disclose corporate social responsibility information, according to a study on voluntary disclosures in Indonesia by Agnes Aurora Ngelo, Yani Permatasari, Iman Harymawan and Wulandari Fitri Ekasari at Universitas Airlangga and Siti Zaleha Abdul Rasid at Universiti Teknologi Malaysia.

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