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Keywords: Independence of internal audit
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Journal Articles
Exposing the cracks: the hidden costs of voluntary negative CSR disclosure on internal control
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2026) 41 (1): 228–266.
Published: 28 November 2025
... to the literature on audit independence. 01 12 2024 30 05 2025 09 08 2025 23 09 2025 23 10 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Negative CSR disclosure Internal controls CSR risk Independence of internal...
