Development of Coding spreadsheet in BA studies categorized by Vourachis used in this study neg neut Audit Focuses Comp Comp 1- Qual pos Volen Year 1-X X or tary Quan High risk Low risk Tone in disclosure Coherent over time companies Past, present, future (large – small) (large - small) Health and Safety 1.H&S at workplace 2.H&S at marketplace 3. H&S of community 4. H&S - Other Marketplace 5. consumer 6. Creditors Workplace 7.Employee/ pension data
Development of Coding spreadsheet in BA studies categorized by Vourachis used in this study Focuses Year Comp 1-X Comp 1- X Qual or Quan pos neg neut Audit Volen tary High risk companies (large – small) Low risk (large - small) Tone in disclosure Coherent over time Past, present, future Health and Safety 1.H&S at workplace 2.H&S at marketplace 3. H&S of community 4. H&S - Other Marketplace 5. consumer 6. Creditors Workplace 7.Employee/ pension data