ナイジェリア上場預金取扱銀行の監査委員会財務専門性とサステナビリティ報告：女性議長による調整効果
Audit Committee Financial Expertise and Sustainability Reporting of Listed Deposit Money Banks in Nigeria: Moderated by Women Chairperson (原題)
Emmanuel Babatunde OYEDELE
🤖 gxceed AI 要約
日本語
ナイジェリアの上場預金取扱銀行14行の2010〜2024年次報告書を用いたパネル回帰分析。監査委員会の財務専門性はサステナビリティ報告の質に有意な正の効果を持つ。監査委員会に女性議長がいること自体も報告品質を高め、財務専門性と報告品質の関係を有意に調整する。銀行には財務・会計専門家の登用と、規制当局には監査委員会のジェンダー多様性促進を提言する。
English
Panel regression on 2010–2024 annual reports of all 14 listed Nigerian deposit money banks. Audit committee financial expertise significantly improves sustainability reporting quality. A woman audit committee chairperson both directly enhances reporting quality and significantly moderates the expertise–reporting relationship. The study recommends stronger financial expertise and gender diversity on audit committees.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ基準・有報サステナビリティ開示の整備が進み、監査委員会の専門性と多様性が開示品質を左右する点は示唆的。新興国銀行の開示ガバナンス実証として、日本企業の監査等委員会設計や取締役会多様性議論の比較材料になる。
In the global GX context
Adds empirical evidence from an emerging-market banking sector on how audit committee composition—financial expertise and female leadership—shapes sustainability disclosure quality, complementing ISSB/CSRD-driven governance research. Useful for global debates on board diversity and assurance readiness in financial institutions.
👥 読者別の含意
🔬研究者:監査委員会の専門性・ジェンダー多様性がサステナビリティ開示品質に与える影響の新興国実証として参照できる。
🏢実務担当者:監査委員会への財務専門家登用と女性議長の起用が開示品質向上に寄与しうることを示す。
🏛政策担当者:銀行規制当局は監査委員会の専門性要件とジェンダー多様性促進策の設計に活用できる。
📄 Abstract（原文）
Sustainability reporting has become an integral aspect of corporate governance as stakeholders increasingly demand transparency regarding environmental, social, and governance performance. In the Nigerian banking sector, Deposit Money Banks are strategically positioned to promote sustainable finance; however, sustainability disclosures remain uneven across institutions. This study examines the effect of audit committee financial expertise on sustainability reporting of listed deposit money banks in Nigeria, while assessing the moderating role of audit committee women chairperson. The study adopted an ex‑post facto research design using secondary data extracted from the audited annual reports of all fourteen (14) listed DMBs in Nigeria for the period 2010–2024. Data were analysed using panel regression techniques with the aid of STATA. Findings revealed that audit committee financial expertise has a positive and statistically significant effect on sustainability reporting. The presence of a woman chairperson on the audit committee was also found to significantly enhance sustainability reporting quality. Additionally, the moderating effect of audit committee women chairperson on the relationship between audit committee financial expertise and sustainability reporting was statistically significant. The study concludes that audit committee financial expertise significantly enhances the quality of sustainability reporting among Nigerian deposit money banks. Similarly, audit committee women chairperson contributes positively and does significantly moderate the effect of audit committee financial expertise on sustainability reporting. The study recommends that Nigerian banks should strengthen audit committees by appointing members with strong financial and accounting expertise. Similarly, Regulators should promote gender diversity and encourage women leadership among the audit committee to improve inclusivity and ethical governance.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.54878/665qze51first seen 2026-10-31 05:09:03 · last seen 2026-11-06 05:02:07
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