External Auditor Attributes and Sustainability Reporting: Evidence from Nigerian Banking Sector
外部監査人の属性とサステナビリティ報告：ナイジェリア銀行セクターからの証拠 (AI 翻訳)
Dr. Sulaiman Sabo, Dr. Sadiya Ahmed Almustapha
🤖 gxceed AI 要約
日本語
本研究は、ナイジェリアの上場銀行における外部監査人の属性（監査法人規模、監査任期、監査報酬）がサステナビリティ報告に与える影響を調査。2015～2024年のデータを用いたOLS回帰分析の結果、監査品質の向上がサステナビリティ開示の質と信頼性を有意に高めることを示した。
English
This study examines how external auditor attributes—firm size, tenure, and fees—affect sustainability reporting quality among listed Nigerian banks (2015–2024). OLS regression results show that higher audit quality significantly enhances the credibility and extent of ESG disclosures, underscoring the role of auditors in emerging-market transparency.
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
ナイジェリア市場に特化した研究であるため、日本のSSBJや有報制度との直接的な接点は限られる。ただし、監査品質がサステナビリティ開示に与える影響を示す点で、日本企業の監査対応や開示体制強化の参考になり得る。
In the global GX context
Globally, this study provides empirical evidence from an emerging economy on the audit–ESG disclosure nexus, reinforcing the importance of audit quality for reliable sustainability reporting—a key concern under frameworks like ISSB and CSRD. It adds developing-country perspectives to the largely Western-focused literature.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the relationship between auditor attributes and sustainability disclosure quality in a developing banking context.
🏢実務担当者:Highlights the importance of selecting high-quality auditors to improve the credibility of ESG disclosures and stakeholder trust.
🏛政策担当者:Suggests that strengthening audit requirements can enhance sustainability reporting transparency in emerging-market financial sectors.
📄 Abstract（原文）
In recent years, the growing global concern about environmental, social, and governance (ESG) issues has intensified the demand for credible and transparent sustainability reporting, yet the reliability of such disclosures remains a persistent challenge, especially in developing economies. This study investigates the effect of external auditors’ attributes on sustainability reporting among listed deposit money banks in Nigeria over the period 2015–2024. Using an ex post facto research design and Ordinary Least Squares (OLS) regression analysis, the study examines how audit firm size, auditor tenure, and audit fees influence the quality and extent of sustainability disclosures. Data were obtained from the annual and sustainability reports of thirteen listed banks. The results show that audit firm size, auditor tenure, and audit fees each have positive and significant effects on sustainability reporting, indicating that audit quality enhances disclosure credibility. The study concludes that strengthening audit quality can improve sustainability transparency and stakeholder confidence in Nigeria’s banking sector.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.5281/zenodo.17392170first seen 2026-05-05 19:08:27
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