{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,1,16]],"date-time":"2026-01-16T12:04:03Z","timestamp":1768565043557,"version":"3.49.0"},"reference-count":69,"publisher":"MDPI AG","issue":"18","license":[{"start":{"date-parts":[[2022,9,12]],"date-time":"2022-09-12T00:00:00Z","timestamp":1662940800000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"funder":[{"DOI":"10.13039\/501100008463","name":"Universitas Airlangga","doi-asserted-by":"publisher","award":["Rp 90,000,000"],"award-info":[{"award-number":["Rp 90,000,000"]}],"id":[{"id":"10.13039\/501100008463","id-type":"DOI","asserted-by":"publisher"}]}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Sustainability"],"abstract":"<jats:p>This study examines the relationship between ex-auditor CEOs in companies and corporate social responsibility disclosure in the Indonesian setting, where the presence of ex-auditor CEOs is increasing every year. We use the sample of 581 firm-year observations from 106 firms that published sustainability reports on the Indonesian Stock Exchange from 2010\u20132020. The results show that CEOs with an auditor background are more likely to disclose CSR information. This suggests that the auditor background of the CEO can affect corporate decision making, specifically the decision of CSR disclosure, because their auditing experience is also related to a monitoring mechanism of voluntary information, such as CSR disclosure. Moreover, auditors are practically accustomed to being required to have professional judgment when carrying out their work, so they are more aware and careful in terms of running a sustainable business by disclosing the CSR. This study enhances the literature by providing insights into the disclosure practice of CSR among firms with ex-auditor CEOs that are robust to Heckman\u2019s two-stage model and the Coarsened Exact Matching test. This study provides empirical evidence of a relationship between ex-auditor CEOs and CSR information disclosure and several additional analyses in the period of a voluntary sustainability report in Indonesia.<\/jats:p>","DOI":"10.3390\/su141811418","type":"journal-article","created":{"date-parts":[[2022,9,13]],"date-time":"2022-09-13T04:05:41Z","timestamp":1663041941000},"page":"11418","update-policy":"https:\/\/doi.org\/10.3390\/mdpi_crossmark_policy","source":"Crossref","is-referenced-by-count":7,"title":["Ex-Auditor CEOs and Corporate Social Responsibility (CSR) Disclosure: Evidence from a Voluntary Period of Sustainability Report in Indonesia"],"prefix":"10.3390","volume":"14","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-8371-6375","authenticated-orcid":false,"given":"Agnes Aurora","family":"Ngelo","sequence":"first","affiliation":[{"name":"Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Surabaya 60115, Indonesia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Yani","family":"Permatasari","sequence":"additional","affiliation":[{"name":"Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Surabaya 60115, Indonesia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Siti Zaleha Abdul","family":"Rasid","sequence":"additional","affiliation":[{"name":"Azman Hashim International Business School, Universiti Teknologi Malaysia, Kuala Lumpur 54100, Malaysia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-7621-6252","authenticated-orcid":false,"given":"Iman","family":"Harymawan","sequence":"additional","affiliation":[{"name":"Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Surabaya 60115, Indonesia"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Wulandari Fitri","family":"Ekasari","sequence":"additional","affiliation":[{"name":"Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Surabaya 60115, Indonesia"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"1968","published-online":{"date-parts":[[2022,9,12]]},"reference":[{"key":"ref_1","doi-asserted-by":"crossref","first-page":"753","DOI":"10.1108\/02656710710774719","article-title":"Corporate governance as a critical element for driving excellence in corporate social responsibility","volume":"24","author":"Shahin","year":"2007","journal-title":"Int. J. Qual. Reliab. Manag."},{"key":"ref_2","doi-asserted-by":"crossref","unstructured":"Wan-Hussin, W.N., Qasem, A., Aripin, N., and Ariffin, M.S.M. (2021). Corporate responsibility disclosure, information environment and analysts\u2019 recommendations: Evidence from Malaysia. Sustainability, 13.","DOI":"10.3390\/su13063568"},{"key":"ref_3","doi-asserted-by":"crossref","first-page":"77","DOI":"10.2308\/jmar-51440","article-title":"Voluntary corporate social responsibility reporting: A study of early and late reporter motivations and outcomes","volume":"28","author":"Bhimani","year":"2016","journal-title":"J. Manag. Account. Res."},{"key":"ref_4","doi-asserted-by":"crossref","first-page":"405","DOI":"10.1016\/S0165-4101(01)00018-0","article-title":"Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature","volume":"31","author":"Healy","year":"2001","journal-title":"J. Account. Econ."},{"key":"ref_5","doi-asserted-by":"crossref","first-page":"935","DOI":"10.1111\/j.1467-8683.2007.00623.x","article-title":"Boards, incentives and corporate social responsibility: The case for a change of emphasis","volume":"15","author":"Mackenzie","year":"2007","journal-title":"Corp. Gov. An. Int. Rev."},{"key":"ref_6","unstructured":"Cooper, C. (2018). The corporate governance reporting in the European Union. Driving Productivity in Uncertain and Challenging Times, British Academy of Management."},{"key":"ref_7","doi-asserted-by":"crossref","first-page":"167","DOI":"10.2189\/asqu.2005.50.2.167","article-title":"Power imbalance, mutual dependence, and constraint absorption: A closer look at resource dependence theory","volume":"50","author":"Casciaro","year":"2005","journal-title":"Adm. Sci. Q."},{"key":"ref_8","doi-asserted-by":"crossref","first-page":"307","DOI":"10.1007\/s10551-008-9889-7","article-title":"The paradox of power in CSR: A case study on implementation","volume":"82","author":"Bondy","year":"2008","journal-title":"J. Bus. Ethics"},{"key":"ref_9","doi-asserted-by":"crossref","first-page":"1293","DOI":"10.1108\/SRJ-04-2019-0145","article-title":"Do CEO incentives and characteristics influence corporate social responsibility (CSR) and vice versa? A literature review","volume":"16","author":"Velte","year":"2019","journal-title":"Soc. Responsib. J."},{"key":"ref_10","doi-asserted-by":"crossref","first-page":"464","DOI":"10.1016\/j.jbusres.2021.08.046","article-title":"The CEO\u2019s tenure life cycle, corporate social responsibility and the moderating role of the CEO\u2019s political orientation","volume":"137","author":"Jeong","year":"2021","journal-title":"J. Bus. Res."},{"key":"ref_11","doi-asserted-by":"crossref","first-page":"262","DOI":"10.1002\/smj.2348","article-title":"Corporate social responsibility or CEO narcissism? CSR motivations and organizational performance","volume":"37","author":"Petrenko","year":"2016","journal-title":"Strateg. Manag. J."},{"key":"ref_12","doi-asserted-by":"crossref","first-page":"164","DOI":"10.1016\/j.jcorpfin.2014.03.008","article-title":"Corporate socially responsible investments: CEO altruism, reputation, and shareholder interests","volume":"26","author":"Borghesi","year":"2014","journal-title":"J. Corp. Finance"},{"key":"ref_13","doi-asserted-by":"crossref","first-page":"292","DOI":"10.1016\/j.jbusres.2018.08.018","article-title":"CEO tenure and corporate social responsibility performance","volume":"95","author":"Chen","year":"2019","journal-title":"J. Bus. Res."},{"key":"ref_14","doi-asserted-by":"crossref","unstructured":"Ratri, M.C., Harymawan, I., and Kamarudin, K.A. (2021). Busyness, Tenure, Meeting Frequency of the CEOs, and Corporate Social Responsibility Disclosure. Sustainability, 13.","DOI":"10.3390\/su13105567"},{"key":"ref_15","doi-asserted-by":"crossref","first-page":"334","DOI":"10.5465\/amr.2007.24345254","article-title":"Upper echelons theory: An update","volume":"32","author":"Hambrick","year":"2007","journal-title":"Acad. Manag. Rev."},{"key":"ref_16","doi-asserted-by":"crossref","first-page":"193","DOI":"10.2307\/258434","article-title":"Upper echelons: The organization as a reflection of its top managers","volume":"9","author":"Hambrick","year":"1984","journal-title":"Acad. Manag. Rev."},{"key":"ref_17","doi-asserted-by":"crossref","first-page":"35","DOI":"10.1002\/1097-0053(200005\/06)11:4<35::AID-JCAF6>3.0.CO;2-2","article-title":"Should you offer a job to your external auditor?","volume":"11","author":"Beasley","year":"2000","journal-title":"J. Corp. Account. Finance"},{"key":"ref_18","doi-asserted-by":"crossref","first-page":"63","DOI":"10.1007\/s11142-008-9077-0","article-title":"Experimental evidence of how prior experience as an auditor influences managers\u2019 strategic reporting decisions","volume":"14","author":"Bowlin","year":"2009","journal-title":"Rev. Account. Stud."},{"key":"ref_19","doi-asserted-by":"crossref","first-page":"280","DOI":"10.1108\/SBR-09-2021-0153","article-title":"Corporate governance and the quality of CSR disclosure: Lessons from an emerging economy","volume":"17","author":"Ananzeh","year":"2022","journal-title":"Soc. Bus. Rev."},{"key":"ref_20","first-page":"17","article-title":"The effect of audit committee effectiveness and audit quality on corporate voluntary disclosure quality","volume":"10","year":"2018","journal-title":"African J. Econ. Manag. Stud."},{"key":"ref_21","doi-asserted-by":"crossref","first-page":"1119","DOI":"10.2308\/accr.2007.82.5.1119","article-title":"Audit team brainstorming, fraud risk identification, and fraud risk assessment: Implications of SAS No. 99","volume":"82","author":"Carpenter","year":"2007","journal-title":"Account. Rev."},{"key":"ref_22","doi-asserted-by":"crossref","first-page":"285","DOI":"10.2308\/ajpt-10170","article-title":"How partners\u2019 views influence auditor judgment","volume":"30","author":"Peytcheva","year":"2011","journal-title":"Audit. A J. Pract. Theory"},{"key":"ref_23","doi-asserted-by":"crossref","first-page":"86","DOI":"10.1111\/j.1467-8608.2004.00356.x","article-title":"Voluntary social disclosures by large UK companies","volume":"13","author":"Brammer","year":"2004","journal-title":"Bus. Ethics A Eur. Rev."},{"key":"ref_24","doi-asserted-by":"crossref","first-page":"51","DOI":"10.1002\/jcaf.20689","article-title":"Auditor\u2019s guide to corporate social responsibility","volume":"22","author":"Goldberg","year":"2011","journal-title":"J. Corp. Account. Finance"},{"key":"ref_25","doi-asserted-by":"crossref","first-page":"414","DOI":"10.1016\/j.jacceco.2016.03.002","article-title":"Do accountants make better chief financial officers?","volume":"61","author":"Hoitash","year":"2016","journal-title":"J. Account. Econ."},{"key":"ref_26","first-page":"293","article-title":"How do external auditor attributes impact corporate social responsibility disclosures: Empirical evidence from ADX-listed companies","volume":"18","author":"Kolsi","year":"2021","journal-title":"Soc. Responsib. J."},{"key":"ref_27","doi-asserted-by":"crossref","first-page":"201","DOI":"10.1016\/j.jacceco.2003.12.002","article-title":"Audit quality and executive officers\u2019 affiliations with CPA firms","volume":"39","author":"Lennox","year":"2005","journal-title":"J. Account. Econ."},{"key":"ref_28","doi-asserted-by":"crossref","first-page":"235","DOI":"10.1506\/F024-686L-7233-N62J","article-title":"Audit firm appointments, audit firm alumni, and audit committee independence","volume":"24","author":"Lennox","year":"2007","journal-title":"Contemp. Account. Res."},{"key":"ref_29","doi-asserted-by":"crossref","first-page":"1095","DOI":"10.2308\/accr.2004.79.4.1095","article-title":"Former audit partners and abnormal accruals","volume":"79","author":"Menon","year":"2004","journal-title":"Account. Rev."},{"key":"ref_30","doi-asserted-by":"crossref","first-page":"1176","DOI":"10.1007\/s11142-021-09609-5","article-title":"Mandatory CSR and sustainability reporting: Economic analysis and literature review","volume":"26","author":"Christensen","year":"2021","journal-title":"Rev. Account Stud."},{"key":"ref_31","doi-asserted-by":"crossref","unstructured":"Selin, M., Joni, J., and Ahmed, K. (2022). Political affiliation types and corporate social responsibility (CSR) commitment: Evidence from Indonesia. J. Account. Organ. Change.","DOI":"10.1108\/JAOC-08-2021-0109"},{"key":"ref_32","doi-asserted-by":"crossref","unstructured":"Carmo, C., and Migu\u00e9is, M. (2022). Voluntary Sustainability Disclosures in Non-Listed Companies: An Exploratory Study on Motives and Practices. Sustainability, 14.","DOI":"10.3390\/su14127365"},{"key":"ref_33","doi-asserted-by":"crossref","unstructured":"Harymawan, I., Nasih, M., Agustia, D., Putra, F.K.G., and Djajadikerta, H.G. (2022). Investment efficiency and environmental, social, and governance reporting: Perspective from corporate integration management. Corp. Soc. Responsib. Environ. Manag., 1\u201317.","DOI":"10.1002\/csr.2263"},{"key":"ref_34","doi-asserted-by":"crossref","unstructured":"Setiawan, D., Brahmana, R.K., Asrihapsari, A., and Maisaroh, S. (2021). Does a Foreign Board Improve Corporate Social Responsibility?. Sustainability, 13.","DOI":"10.3390\/su132011473"},{"key":"ref_35","doi-asserted-by":"crossref","first-page":"1097","DOI":"10.13106\/jafeb.2020.vol7.no11.1097","article-title":"Political connections and CSR disclosures in Indonesia","volume":"7","author":"Saraswati","year":"2020","journal-title":"J. Asian Finance Econ. Bus."},{"key":"ref_36","doi-asserted-by":"crossref","first-page":"922","DOI":"10.33736\/ijbs.3767.2021","article-title":"Political Connection and Corporate Social Responsibility: Evidence from Indonesia","volume":"22","author":"Nainggolan","year":"2021","journal-title":"Int. J. Bus. Soc."},{"key":"ref_37","doi-asserted-by":"crossref","first-page":"819","DOI":"10.1007\/s10551-021-04871-8","article-title":"Does CEO\u2013audit committee\/board interlocking matter for corporate social responsibility?","volume":"179","author":"Bose","year":"2021","journal-title":"J. Bus. Ethics"},{"key":"ref_38","doi-asserted-by":"crossref","first-page":"1131","DOI":"10.2308\/accr.2010.85.4.1131","article-title":"What\u2019s my style? The influence of top managers on voluntary corporate financial disclosure","volume":"85","author":"Bamber","year":"2010","journal-title":"Account Rev."},{"key":"ref_39","doi-asserted-by":"crossref","first-page":"377","DOI":"10.1016\/S0095-0696(02)00056-6","article-title":"A theory of environmental risk disclosure","volume":"45","author":"Gozlan","year":"2003","journal-title":"J. Environ. Econ. Manag."},{"key":"ref_40","doi-asserted-by":"crossref","first-page":"153","DOI":"10.1002\/csr.38","article-title":"The global reporting initiative and corporate sustainability reporting in Swedish companies","volume":"10","author":"Hedberg","year":"2003","journal-title":"Corp. Soc. Responsib. Environ. Manag."},{"key":"ref_41","doi-asserted-by":"crossref","first-page":"149","DOI":"10.2308\/aud.2010.29.1.149","article-title":"Development of a scale to measure professional skepticism","volume":"29","author":"Hurtt","year":"2010","journal-title":"Audit. A J. Pract. Theory"},{"key":"ref_42","doi-asserted-by":"crossref","first-page":"555","DOI":"10.1002\/csr.1428","article-title":"Corporate social responsibility and governance: Information disclosure in multinational corporations","volume":"24","author":"Kaymak","year":"2017","journal-title":"Corp. Soc. Responsib. Environ. Manag."},{"key":"ref_43","doi-asserted-by":"crossref","first-page":"193","DOI":"10.1002\/csr.1333","article-title":"Integrating sustainability into corporate governance: An empirical study on board diversity","volume":"22","year":"2015","journal-title":"Corp. Soc. Responsib. Environ. Manag."},{"key":"ref_44","doi-asserted-by":"crossref","first-page":"355","DOI":"10.1002\/csr.1465","article-title":"How corporate social responsibility helps MNEs to improve their reputation. The moderating effects of geographical diversification and operating in developing regions","volume":"25","year":"2018","journal-title":"Corp. Soc. Responsib. Environ. Manag."},{"key":"ref_45","doi-asserted-by":"crossref","first-page":"45","DOI":"10.1002\/csr.1330","article-title":"Effect of financial reporting quality on sustainability information disclosure","volume":"22","year":"2015","journal-title":"Corp. Soc. Responsib. Environ. Manag."},{"key":"ref_46","doi-asserted-by":"crossref","first-page":"225","DOI":"10.1007\/s10551-015-2651-z","article-title":"Exploring the relationship between board characteristics and CSR: Empirical evidence from Korea","volume":"140","author":"Chang","year":"2017","journal-title":"J. Bus. Ethics"},{"key":"ref_47","doi-asserted-by":"crossref","first-page":"1241","DOI":"10.1111\/jbfa.12260","article-title":"Auditor selection and corporate social responsibility","volume":"44","author":"Sun","year":"2017","journal-title":"J. Bus. Finance Account."},{"key":"ref_48","first-page":"517","article-title":"The role of sustainable corporate governance in mandatory sustainability reporting quality","volume":"92","author":"Gerwing","year":"2022","journal-title":"J. Bus. Econ."},{"key":"ref_49","doi-asserted-by":"crossref","first-page":"562","DOI":"10.1108\/SBR-01-2021-0013","article-title":"The impact of ownership structure on corporate social responsibility: The moderating role of financial performance","volume":"16","author":"Dakhli","year":"2021","journal-title":"Soc. Bus. Rev."},{"key":"ref_50","first-page":"621","article-title":"Readability of sustainability reports: Evidence from Indonesia","volume":"10","author":"Adhariani","year":"2020","journal-title":"J. Account. Emerg. Econ."},{"key":"ref_51","first-page":"4","article-title":"Why are corporations holding so much cash?","volume":"21","author":"Yurdagul","year":"2013","journal-title":"Reg. Econ."},{"key":"ref_52","doi-asserted-by":"crossref","unstructured":"Harymawan, I., Putra, F.K.G., Fianto, B.A., and Wan Ismail, W.A. (2021). Financially distressed firms: Environmental, social, and governance reporting in Indonesia. Sustainability, 13.","DOI":"10.3390\/su131810156"},{"key":"ref_53","doi-asserted-by":"crossref","first-page":"16","DOI":"10.14453\/aabfj.v14i2.3","article-title":"CEO & CFO education and R&D investment in Indonesia","volume":"14","author":"Harymawan","year":"2020","journal-title":"Australas Account. Bus Finance J."},{"key":"ref_54","doi-asserted-by":"crossref","first-page":"585","DOI":"10.2308\/accr.2005.80.2.585","article-title":"Auditor tenure and perceptions of audit quality","volume":"80","author":"Ghosh","year":"2005","journal-title":"Account. Rev."},{"key":"ref_55","doi-asserted-by":"crossref","first-page":"411","DOI":"10.1007\/s10551-016-3099-5","article-title":"Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance","volume":"149","author":"Hussain","year":"2018","journal-title":"J. Bus. Ethics"},{"key":"ref_56","doi-asserted-by":"crossref","first-page":"820","DOI":"10.1016\/j.jclepro.2018.07.057","article-title":"The influence of culture and corporate governance on corporate social responsibility disclosure: A cross country analysis","volume":"198","author":"Adnan","year":"2018","journal-title":"J. Clean. Prod."},{"key":"ref_57","doi-asserted-by":"crossref","first-page":"1","DOI":"10.2308\/aud.2009.28.2.1","article-title":"A model and literature review of professional skepticism in auditing","volume":"28","author":"Nelson","year":"2009","journal-title":"Audit. A J. Pract. Theory"},{"key":"ref_58","doi-asserted-by":"crossref","first-page":"677","DOI":"10.1016\/j.cpa.2006.12.001","article-title":"The dominant senior manager and the reasonably careful, skilful, and cautious auditor","volume":"19","author":"Lee","year":"2008","journal-title":"Crit. Perspect. Account."},{"key":"ref_59","doi-asserted-by":"crossref","first-page":"2235","DOI":"10.1002\/ijfe.2270","article-title":"Do socially responsible firms demand high-quality audits? An international evidence","volume":"27","author":"Saeed","year":"2022","journal-title":"Int. J. Finance Econ."},{"key":"ref_60","first-page":"153","article-title":"Sample selection bias as a specification error","volume":"47","author":"Heckman","year":"1979","journal-title":"Econom. J. Econom. Soc."},{"key":"ref_61","doi-asserted-by":"crossref","first-page":"999","DOI":"10.1002\/csr.1861","article-title":"Impression management against early dismissal? CEO succession and corporate social responsibility","volume":"27","author":"Liu","year":"2020","journal-title":"Corp. Soc. Responsib. Environ. Manag."},{"key":"ref_62","doi-asserted-by":"crossref","first-page":"112","DOI":"10.1016\/j.econlet.2009.04.026","article-title":"On estimating firm-level production functions using proxy variables to control for unobservables","volume":"104","author":"Wooldridge","year":"2009","journal-title":"Econ. Lett."},{"key":"ref_63","doi-asserted-by":"crossref","first-page":"524","DOI":"10.1177\/1536867X0900900402","article-title":"cem: Coarsened exact matching in Stata","volume":"9","author":"Blackwell","year":"2009","journal-title":"Stata J."},{"key":"ref_64","doi-asserted-by":"crossref","first-page":"3628","DOI":"10.1287\/mnsc.2016.2528","article-title":"Do client characteristics really drive the Big N audit quality effect? New evidence from propensity score matching","volume":"63","author":"DeFond","year":"2017","journal-title":"Manag. Sci."},{"key":"ref_65","doi-asserted-by":"crossref","first-page":"103","DOI":"10.2307\/2490703","article-title":"Propositions about the psychology of professional judgment in public accounting","volume":"22","author":"Gibbins","year":"1984","journal-title":"J. Account. Res."},{"key":"ref_66","doi-asserted-by":"crossref","first-page":"484","DOI":"10.2307\/2393314","article-title":"Top-management-team tenure and organizational outcomes: The moderating role of managerial discretion","volume":"35","author":"Finkelstein","year":"1990","journal-title":"Adm. Sci. Q."},{"key":"ref_67","unstructured":"Oberman, R., Dobbs, R., Budiman, A., Thompson, F., and Ross\u00e9, M. (2012). The archipelago economy: Unleashing Indonesia\u2019s potential, McKinsey Global Institute."},{"key":"ref_68","doi-asserted-by":"crossref","first-page":"231","DOI":"10.2307\/255972","article-title":"Turnaround strategies for mature industrial-product business units","volume":"26","author":"Hambrick","year":"1983","journal-title":"Acad Manag J."},{"key":"ref_69","unstructured":"Calvino, F., Criscuolo, C., Marcolin, L., and Squicciarini, M. (2018). A taxonomy of digital intensive sectors. OECD Sci. Technol. Ind. Work. Pap."}],"container-title":["Sustainability"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/www.mdpi.com\/2071-1050\/14\/18\/11418\/pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,10,11]],"date-time":"2025-10-11T00:29:47Z","timestamp":1760142587000},"score":1,"resource":{"primary":{"URL":"https:\/\/www.mdpi.com\/2071-1050\/14\/18\/11418"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2022,9,12]]},"references-count":69,"journal-issue":{"issue":"18","published-online":{"date-parts":[[2022,9]]}},"alternative-id":["su141811418"],"URL":"https:\/\/doi.org\/10.3390\/su141811418","relation":{},"ISSN":["2071-1050"],"issn-type":[{"value":"2071-1050","type":"electronic"}],"subject":[],"published":{"date-parts":[[2022,9,12]]}}}