取締役会属性とESG開示の関係における監査事務所タイプの調整効果
MODERATING EFFECT OF AUDIT FIRM TYPE ON THE RELATIONSHIP BETWEEN BOARD ATTRIBUTES AND ESG DISCLOSURES (原題)
Haruna Daddau, Saifullahi Abdullahi Mazadu, Sufiyanu Usman
🤖 gxceed AI 要約
日本語
ナイジェリア証券取引所上場の非金融企業55社を2014〜2025年に分析し、取締役会の性別多様性とCSR/サステナビリティ委員会がESG開示を有意に促進することを示した。さらにBig Four監査法人による監査が取締役会属性とESG開示の関係を強め、開示の信頼性を高めることを明らかにした。内部ガバナンスと外部監査品質の組み合わせが質の高いESG開示に不可欠だと結論づける。
English
Analyzing 55 non-financial firms listed on the Nigerian Exchange (2014–2025), this study finds board gender diversity and CSR/sustainability committees significantly improve ESG disclosures, while board composition has a positive but insignificant effect. Big Four audit firms strengthen these relationships, indicating higher audit quality yields more credible, comprehensive sustainability reporting. It concludes effective ESG disclosure requires both strong internal governance and high-quality external auditing.
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
SSBJ基準・有報サステナビリティ開示が進む日本でも、取締役会の多様性や委員会設置、監査品質が開示の質を左右するという示唆は、企業統治と開示インフラ整備を連動させる議論に援用できる。新興国での実証は日本企業の海外子会社・サプライチェーン開示の参考にもなる。
In the global GX context
Amid ISSB/CSRD-driven global disclosure mandates, this paper adds emerging-market evidence that board diversity, dedicated sustainability committees, and Big Four assurance jointly shape disclosure credibility—directly relevant to the assurance and governance-quality debates in global disclosure scholarship.
👥 読者別の含意
🔬研究者:取締役会属性と外部監査品質がESG開示の質に与える交互作用を、新興国パネルで実証した参照点となる。
🏢実務担当者:取締役会の多様性確保・サステナビリティ委員会設置・Big Four監査の採用が開示の信頼性向上に寄与することを示す実務的根拠。
🏛政策担当者:開示規制の実効性を高めるには、企業統治要件と監査品質の担保を組み合わせた制度設計が有効という示唆を与える。
📄 Abstract（原文）
The growing emphasis on sustainability has heightened the importance of Environmental, Social, and Governance (ESG) disclosures among listed firms, particularly in emerging economies such as Nigeria. This study examines the effects of board composition, board gender diversity, and CSR/sustainability committees on ESG disclosures among 55 non-financial firms listed on the Nigerian Exchange (NGX) from 2014 to 2025, while investigating the moderating role of audit firm type. Anchored on Legitimacy Theory, the study adopts a positivist philosophy and ex post facto research design, with Panel Corrected Standard Error (PCSE) regression employed for data analysis. The findings reveal that board gender diversity and CSR/sustainability committees have positive and significant effects on ESG disclosures, whereas board composition has a positive but insignificant effect. The results further show that audit firm type significantly strengthens the relationships between board attributes and ESG disclosures, indicating that firms audited by Big Four audit firms tend to provide more credible and comprehensive sustainability information. The study concludes that effective ESG disclosure requires a combination of strong internal governance mechanisms and high-quality external auditing. It recommends greater gender diversity on corporate boards, the establishment and effective functioning of board-level CSR/sustainability committees, and enhanced audit quality to improve ESG reporting, accountability, and corporate transparency among listed firms in Nigeria.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.70882/fjbm.2026.v4i2.115first seen 2026-10-23 05:25:28 · last seen 2026-11-06 05:00:58
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。