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Mutalib Anifowose

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Open access Aug 2026

Audit Committee and ESG Disclosure Quality: The Moderating Role of Female CEO Leadership

ESG reporting is widespread among large public firms, yet the extent and completeness of these disclosures vary widely, raising concerns about transparency and comparability. Drawing on Stakeholder Theory and Resource Dependency theory, this study examines how audit committee (AC) effectiveness influences ESG disclos...

Mutalib Anifowose, Manirul Islam, M. Ali et al. · 0 citations

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