Meutia, Inten; Yaacob, Zulnaidi; Kartasari, Shelly F. - In: Asian Academy of Management journal 28 (2023) 2, pp. 309-332
This paper examined the effects of audit committee attributes on the sustainability reporting (SR) of commercial banks …, there was a positive relationship between committee independence, bank size, bank age, and type of auditor with SR … to produce quality SR disclosure. In addition, non-financial expertise, especially in the field of sustainability, is a …