ESG開示は監査委員会の特性と監査品質の関係を媒介するか？バングラデシュ上場銀行からの証拠
Do ESG disclosures mediate the relationship between audit committee characteristics and audit quality? Evidence from the listed banks of Bangladesh (原題)
Khadiza Khatun Tumpa, M. Daud Ahmed, Md Amanullah
🤖 gxceed AI 要約
日本語
バングラデシュ上場銀行の2019〜2025年公開報告書をPOLS法で分析し、監査委員会の規模・独立性・ジェンダー多様性（ACGD）が監査品質と正に関連することを示した。ブートストラップ検証により、ESG開示がACGDと監査品質の関係を媒介する唯一の経路であることを発見。政策当局にはジェンダー多様なガバナンスと標準化されたESG報告の推進を提言する。
English
Using POLS on 2019–2025 public reports from listed Bangladeshi banks, the study finds audit committee size, independence, and gender diversity (ACGD) positively relate to audit quality (proxied by audit fees). Bootstrap mediation shows ESG disclosure significantly mediates only the ACGD–audit quality link. Authors urge policymakers to prioritize gender-diverse governance and standardized ESG reporting.
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
新興国銀行業におけるESG開示とコーポレートガバナンスの連関を示す実証で、SSBJ・有報でのガバナンス情報開示を進める日本企業にとって、監査委員会の属性とESG開示の相互作用を考える比較材料となる。
In the global GX context
Adds emerging-market evidence to the global debate on how governance bodies (audit committees) shape ESG disclosure quality — relevant to ISSB/CSRD discussions on assurance and internal control over sustainability reporting, and to gender-diversity mandates in board governance.
👥 読者別の含意
🔬研究者:Provides a mediation model linking audit committee gender diversity to audit quality via ESG disclosure in an emerging banking context.
🏢実務担当者:Suggests audit committees with gender diversity and ESG focus can strengthen disclosure credibility and audit outcomes.
🏛政策担当者:Supports mandating gender-diverse audit committees and standardized ESG reporting in banking regulation.
📄 Abstract（原文）
In recent years, the sustainability and effectiveness of corporate governance mechanisms have revealed a growing trend toward measuring the overall firm's operational and managerial efficiency. The study aims to explore the influence of Audit Committee (AC) characteristics as measures of corporate governance and their effects on audit quality, as well as whether Environmental, Social, and Governance Disclosures (ESGD) have any relationship with audit quality in this regard. The study was conducted in the banking industry of Bangladesh based on an analysis of publicly available reports from 2019 to 2025. A quantitative research approach using the POLS method was employed, with audit quality proxied by Audit Fees (AF). The main factors associated with AC composition were included as independent variables. The bootstrap technique was adopted to analyze whether ESGD mediates the relationship. The findings of this study show a significantly positive relationship between AC size, independence, and ACGD and audit quality. The study contributes to the literature by identifying ESGD as a significant mediating mechanism between ACGD and audit quality, as ACGD is the only AC characteristic that improves audit quality through enhanced ESGD. Policymakers should prioritize inclusive and gender-diversified governance mechanisms. Focus should be given to ESG-based operations and standardized reporting tactics. A lack of diversification in industry and economic circumstances may limit the generalizability of the findings. Audit quality may also be influenced by factors other than audit fees.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.18488/26.v15i1.5318first seen 2026-10-30 05:04:43 · last seen 2026-11-06 05:01:10
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