Ex-Auditor CEOs and Corporate Social Responsibility (CSR) Disclosure: Evidence from a Voluntary Period of Sustainability Report in Indonesia

This study examines the relationship between ex-auditor CEOs in companies and corporate social responsibility disclosure Indonesian setting, where presence of is increasing every year. We use sample 581 firm-year observations from 106 firms that published sustainability reports on Stock Exchange 2010–2020. The results show with an auditor background are more likely to disclose CSR information. suggests CEO can affect decision making, specifically disclosure, because their auditing experience also related a monitoring mechanism voluntary information, such as disclosure. Moreover, auditors practically accustomed being required have professional judgment when carrying out work, so they aware careful terms running sustainable business by disclosing CSR. enhances literature providing insights into practice among robust Heckman’s two-stage model Coarsened Exact Matching test. provides empirical evidence information several additional analyses period report Indonesia.