STRUCTURING AUDIT COMMITTEES TO ENHANCE VOLUNTARY ETHICS DISCLOSURES IN INDONESIA: A THEORY-OF-COMFORT PERSPECTIVE

Keyphrases

• Indonesia 100%
• Ethics 100%
• Audit Committee 100%
• Audit Committee Characteristics 50%
• Meeting Frequency 33%
• Audit Committee Financial Expertise 33%
• Audit Committee Size 33%
• Developed Countries 16%
• Indonesia Stock Exchange 16%
• Panel Data Regression 16%
• Previous Literature 16%
• Market Capitalization 16%
• Large Markets 16%
• Accounting Research 16%
• Multiple Directorships 16%
• Ethical Business 16%
• Ethical Conduct 16%
• Committee Member 16%
• Auditing Research 16%

Economics, Econometrics and Finance

• Stock Exchange 100%
• Industrialized Countries 100%
• Emerging Economies 100%
• Panel Study 100%

Social Sciences

• Administrative Structure 100%
• Developed Countries 8%
• Panel Data 8%
• Financial Market 8%
• Emerging Market 8%
• Theoretical Perspective 8%