Does Audit Quality Strengthen the Impact of ESG Disclosure on Earnings Management? Empirical Evidence
監査品質はESG開示が利益管理に与える影響を強化するか？実証的証拠 (AI 翻訳)
Edi Triwibowo, Erlina Widayanti, Thofa Hanif Aditya
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所上場の非金融企業を対象に、ESG開示が利益管理に与える影響と、監査品質の調整効果を検証した。パネルデータ回帰分析の結果、ESG開示は利益管理を有意に抑制し、監査品質がその関係を強化することが示された。
English
This study examines the effect of ESG disclosure on earnings management and the moderating role of audit quality, using panel data from Indonesian non-financial firms (2021-2025). Findings show ESG disclosure reduces earnings management, and audit quality strengthens this effect, highlighting the importance of credible sustainability 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
日本ではSSBJ開示が始まり、ESG情報の信頼性が投資家対応で重要になっている。本研究成果は、監査品質がESG開示の実効性を高めることを示し、日本の監査実務や開示制度設計に示唆を与える。
In the global GX context
Globally, as ISSB and CSRD mandate sustainability disclosures, the credibility of such information is critical. This study provides evidence that audit quality enhances the reliability of ESG reporting, relevant for regulators and auditors worldwide.
👥 読者別の含意
🔬研究者:ESG開示と利益管理の関係における監査品質の調整効果に関する実証的知見を提供。
🏢実務担当者:監査品質の向上がESG報告の信頼性を高め、資本市場での評価向上に寄与する可能性を示唆。
🏛政策担当者:ESG開示の実効性を高めるためには監査の質の確保が重要であることを示すエビデンス。
📄 Abstract（原文）
The increasing adoption of Environmental, Social, and Governance (ESG) disclosure has intensified academic and professional interest in its role in enhancing financial reporting quality. Nevertheless, empirical evidence regarding the relationship between ESG disclosure and earnings management remains inconclusive, suggesting that additional governance mechanisms may influence this relationship. This study investigates the effect of ESG disclosure on earnings management and examines whether audit quality strengthens this relationship. The study employs a quantitative explanatory research design using panel data from non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The sample is selected using purposive sampling based on data availability and reporting consistency. Panel data regression with moderated regression analysis is employed to test the direct and moderating effects, while firm size, leverage, profitability, and firm age are included as control variables. The findings indicate that ESG disclosure significantly reduces earnings management, suggesting that firms with more comprehensive sustainability disclosure exhibit higher financial reporting quality. Furthermore, audit quality strengthens the negative relationship between ESG disclosure and earnings management, indicating that high-quality external audits enhance the credibility of sustainability reporting and limit managerial opportunistic behavior. These findings contribute to the literature on corporate governance and sustainability reporting while providing practical implications for regulators, investors, auditors, and corporate managers seeking to improve reporting transparency and accountability.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://journal.areai.or.id/index.php/anggaran/article/download/2490/2143first seen 2026-08-14 05:28:57
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