Social contracts and occupational health and safety disclosure: evidence from companies in Indonesia
ADR Satiti, D Suhardjanto, W Widarjo… - Cogent Business & …, 2025 - Taylor & Francis
This study presents an analysis of the impact of social contracts on occupational health and
safety (OHS) disclosure. The novelty of this study lies in examining the influence of social …
safety (OHS) disclosure. The novelty of this study lies in examining the influence of social …
Future directions for research in governmental accounting, auditing, and financial reporting
Y Abbas - Research Handbook on Public Financial Management, 2023 - elgaronline.com
There have been continuing concerns about the availability and the quality of government
financial information (see eg, SEC, 2012; GAO, 2012). The last decade marks a significant …
financial information (see eg, SEC, 2012; GAO, 2012). The last decade marks a significant …
What is the interplay between auditing and regulatory investigations? Evidence from the municipal bond market
B Brumley - 2022 - ideals.illinois.edu
I examine how auditing and regulatory investigations impact compliance with disclosure
regulation and the cost of debt in the municipal bond market. Widespread noncompliance …
regulation and the cost of debt in the municipal bond market. Widespread noncompliance …