炭素排出量開示と外部監査人のリスク評価への影響

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:監査リスク評価における炭素開示の役割に関する実証的知見を提供。

🏢実務担当者:監査法人は気候リスク評価プロトコルを標準監査手法に統合する際の根拠となる。

🏛政策担当者:非財務情報の監査可能性に関する規制ガイダンスの必要性を示唆。

Amid growing global emphasis on climate accountability, carbon emissions disclosure has emerged as a critical concern in corporate reporting and assurance. This study investigates how carbon emissions disclosures influence external auditors’ risk assessments. Specifically, it evaluates the extent to which the scope and credibility of emissions data shape auditors’ evaluations of inherent, control, and detection risks, and how these disclosures affect the nature of audit procedures. Primary data were obtained from 40 practicing external auditors working in high climate-risk exposure companies Nigeria. Using the t-test as the main analytical technique, the study finds that credible and detailed carbon emissions disclosures significantly influence auditors’ evaluation of inherent and control risks, but have a marginal effect on detection risk. The findings indicate that carbon-related disclosures prompt more rigorous audit planning and substantive procedures, especially in industries with higher environmental exposure. The study concludes that carbon emissions disclosures are becoming increasingly relevant to audit risk models, challenging the traditionally financial-centric orientation of audit assessments. It recommends that audit firms incorporate structured climate risk assessment protocols into their standard audit methodologies and that regulatory bodies provide clearer guidance on the auditability of non-financial environmental disclosures.

• semanticscholar https://iiardjournals.org/get/JAFM/VOL. 11 NO. 8 2025/CARBON EMISSIONS DISCLOSURE 394-406.pdffirst seen 2026-08-20 05:20:53 · last seen 2026-09-21 05:15:14
• openalex https://doi.org/10.56201/jafm.vol.11.no8.2025.pg394.406first seen 2026-09-06 05:05:31