Work

Exposing the cracks: the hidden costs of voluntary negative CSR disclosure on internal control

Year: 2025

Type: article

Source: Managerial Auditing Journal

DOI: 10.1108/maj-12-2024-4591

Authors: Qing Hui, Xiaojie Wu

Institution: Guangdong University of Technology

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: closed

Funders: National Natural Science Foundation of China, National Office for Philosophy and Social Sciences, Basic and Applied Basic Research Foundation of Guangdong Province

Awards: 中国企业跨国并购的制度复杂性与组织战略反应：动态演化、作用机制及其策略有效性研究, G3671228008, G4161397432, G5282269739, G8796824266

OpenAlex ID: W4416729607

FWCI: 0.895

Cites: 91

Cited by: 1

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