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Author

Maria Regina Sofie Daneswari

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Review Jul 2026

Information Systems Auditing A Risk-Based Approach: Envicount.Com Case Studies

This collection of case studies demonstrates how information systems auditing can be applied to emerging areas such as carbon accounting and ESG reporting while remaining grounded in fundamental audit principles.

Budhiman Setyawan, Amelia Setiawan, M. P. R. P. Dewanti et al. · 0 citations
Review Open access Jul 2026

The Evolution of Environmental, Social, and Governance (ESG) Disclosure in Corporate Accounting and Reporting Practices

Developments in sustainability issues are prompting companies to integrate Environmental, Social, and Governance (ESG) aspects into their accounting and reporting practices as a means of enhancing transparency, accountability, and responsibility towards stakeholders. This study aims to analyse developments in ESG discl...

Marisa Christy Neno, Maria Regina Sofie Daneswari · 0 citations

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