Moderating Effect Of Firm Size On The Relationship Between Audit Committee Characteristics And Sustainability Disclosure By Listed Manufacturing Firms In Nigeria
監査委員会の特性とサステナビリティ開示の関係に対する企業規模の調整効果：ナイジェリアの上場製造企業 (AI 翻訳)
E. Onoja
🤖 gxceed AI 要約
日本語
本研究は、ナイジェリアの上場製造企業における監査委員会の特性（規模、勤勉性、独立性、ジェンダー多様性）がサステナビリティ開示に与える影響と、企業規模の調整効果を検証した。2015～2024年のパネルデータ分析により、監査委員会の特性は開示に正の影響を与え、大企業ほどその効果が強いことを確認した。
English
This study examines the impact of audit committee characteristics (size, diligence, independence, gender diversity) on sustainability disclosure among listed manufacturing firms in Nigeria, and the moderating role of firm size. Using panel data from 2015-2024, it finds that audit committee traits positively affect disclosure, with larger firms showing stronger effects.
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
ナイジェリアの事例だが、日本のSSBJや有報におけるガバナンスと開示の関係を考える上で、監査委員会の特性が開示品質に与える影響は参考になる。特に、企業規模による調整効果は、日本企業の規模別開示戦略に示唆を与える。
In the global GX context
While set in Nigeria, this study contributes to the global literature on governance and sustainability disclosure by showing how audit committee characteristics and firm size interact. For policymakers and practitioners in emerging markets, it highlights the importance of board diversity and diligence for ESG transparency.
👥 読者別の含意
🔬研究者:Provides empirical evidence on audit committee attributes and sustainability disclosure in an African context, relevant for comparative governance studies.
🏢実務担当者:Corporate boards in emerging markets can use findings to strengthen audit committees for better ESG disclosure.
🏛政策担当者:Regulators may consider promoting audit committee diversity and independence to improve sustainability reporting quality.
📄 Abstract（原文）
Sustainability disclosure is becoming increasingly important for companies worldwide, as stakeholders demand greater transparency regarding corporate environmental, social, and governance (ESG) practices. In Nigeria, the effectiveness of audit committees in promoting such disclosures within manufacturing firm’s remains underexplored. The main objective of this study, titled "The Moderating Effect of Firm Size on the Relationship between Audit Committee Characteristics and Sustainability Disclosure by Listed Manufacturing Firms in Nigeria", is to examine the influence of audit committee characteristics such as size, diligence, independence, and gender diversity on sustainability disclosure, and how firm size moderates these relationships. The study employs a panel data methodology, using data from 80 listed manufacturing firms in Nigeria over the period from 2015 to 2024. The analysis uses panel least squares regression to evaluate the impact of audit committee characteristics on sustainability disclosures, while also exploring the moderating role of firm size through interaction terms. The findings reveal that audit committee size, diligence, independence, and gender diversity all have a significant positive effect on sustainability disclosure. Furthermore, firm size was found to moderate the relationship between audit committee characteristics and sustainability disclosures, with larger firms showing a stronger influence. Based on these findings, the study recommends that firms increase the size and diversity of their audit committees, promote greater independence, and enhance diligence to improve sustainability disclosures. Additionally, firms should leverage their size as a strategic advantage for better ESG reporting practices.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.9790/5933-1703061226first seen 2026-07-13 06:47:28
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