サステナビリティ報告時代の財務会計と監査：ナイジェリア上場企業の証拠
Financial Accounting and Auditing in the Era of Sustainability Reporting: Evidence from Nigerian Listed Firms (原題)
Mathias Avendei
🤖 gxceed AI 要約
日本語
ナイジェリア上場企業を対象に、サステナビリティ報告が財務報告品質・監査品質・企業業績に与える影響を2018-2024年のパネルデータで実証。サステナビリティ開示は財務報告品質と透明性を向上させ、監査品質はサステナビリティ報告と業績の関係を正に調整することを示した。IFRSサステナビリティ開示基準の遵守と監査実務の強化を提言。
English
This study examines the impact of sustainability reporting on financial reporting quality, audit quality, and firm performance using panel data from Nigerian listed firms (2018-2024). Findings show that sustainability disclosure improves reporting quality and transparency, and audit quality positively moderates the relationship between sustainability reporting and performance. Recommendations include strengthening disclosure frameworks and enforcing IFRS sustainability standards.
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基準の適用が始まり、サステナビリティ報告と監査の連携が課題。本稿は新興国事例として、開示が財務報告品質や監査品質に与える影響を実証しており、日本企業の開示実務や監査対応に示唆を与える。
In the global GX context
As ISSB and CSRD reshape global disclosure, this study provides empirical evidence from an African emerging market on how sustainability reporting interacts with financial reporting and audit quality. It contributes to the global discourse on assurance and disclosure infrastructure, relevant for jurisdictions implementing IFRS S1/S2.
👥 読者別の含意
🔬研究者:Provides empirical evidence on sustainability disclosure's effect on reporting and audit quality in an emerging market context.
🏢実務担当者:Highlights the importance of integrating sustainability reporting with audit processes to enhance transparency and investor confidence.
🏛政策担当者:Supports enforcement of IFRS sustainability disclosure standards and auditing best practices in emerging economies.
📄 Abstract（原文）
This study examined the relationship between financial accounting, auditing, and sustainability reporting among listed firms in Nigeria. The increasing demand for transparency, accountability, and environmental responsibility has transformed traditional accounting and auditing practices across the globe. The study specifically investigated the effect of sustainability disclosure on financial reporting quality, audit quality, and corporate performance of Nigerian listed firms. Ex-post facto research design was adopted, while secondary data were sourced from annual reports of selected listed manufacturing and non-financial firms in Nigeria from 2018–2024. Panel regression analysis was employed using E-Views. Findings revealed that sustainability accounting disclosure significantly improves financial reporting quality and enhances corporate transparency. The study also found that audit quality positively moderates the relationship between sustainability reporting and firm performance. The study concluded that sustainability oriented accounting and auditing practices enhance investor confidence and corporate legitimacy. It was recommended that Nigerian firms should strengthen sustainability disclosure frameworks, while regulatory agencies should enforce compliance with IFRS Sustainability Disclosure Standards and auditing best practices.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.56201/wjfir.v10.no6.2026.pg22.28first seen 2026-08-22 05:07:38
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