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Moderating Role of Cloud Accounting on Robust Audit Quality and Sustainability Disclosure: A Proposed Model

クラウド会計が監査品質とサステナビリティ開示に及ぼす調整効果：提案モデル (AI 翻訳)

Musa Lefagana, H. Suleiman

UMYU Journal of Accounting and Finance Research📚 査読済 / ジャーナル2026-05-24#AI×ESG対象セクター: cross_sector
DOI: 10.61143/umyu-jafr.9(1)2026.007
原典: https://doi.org/10.61143/umyu-jafr.9(1)2026.007

🤖 gxceed AI 要約

日本語

本研究は、ESG報告の透明性向上に向け、クラウド会計が監査品質とサステナビリティ開示の関係を調整する概念モデルを提案する。異常検知、コスト効率、リスク評価、タスク自動化、意思決定の5つの監査品質次元を特定し、クラウド基盤が統合性・透明性・拡張性・証憑の信頼性を高めると論じる。ナイジェリア等の発展途上国での適用可能性に焦点を当てる。

English

This study proposes a conceptual model where cloud accounting moderates the relationship between audit quality and sustainability disclosure. It identifies five audit quality dimensions (anomaly detection, cost efficiency, risk assessment, task automation, decision-making) as technological enablers. Cloud-based systems enhance integration, transparency, and reliability of audit evidence, improving ESG reporting. The model is relevant for developing countries like Nigeria.

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開示義務化が迫る中、監査品質とデジタル基盤の連携は重要。クラウド会計の活用は、有報・統合報告書の信頼性向上に寄与し得る。ただし、本モデルは発展途上国向けであり、日本の成熟した監査環境への適用には調整が必要。

In the global GX context

Globally, as ISSB and CSRD mandates increase, the role of digital infrastructure in audit quality is gaining attention. This model highlights how cloud accounting can support reliable sustainability disclosure, relevant for jurisdictions with evolving standards. It offers a framework for integrating technology into assurance practices.

👥 読者別の含意

🔬研究者:Provides a conceptual framework for testing the moderating role of cloud accounting in audit quality and sustainability disclosure.

🏢実務担当者:Offers insights into how cloud-based systems can enhance audit quality and ESG reporting reliability.

🏛政策担当者:Suggests that digital infrastructure investment may be necessary to support robust sustainability assurance.

📄 Abstract（原文）

The growing demand for transparent environmental, social, and governance (ESG) reporting has intensified the need for robust audit quality supported by advanced digital infrastructure. Complex, data-intensive sustainability statements are increasingly difficult to verify with manual accounting systems and conventional auditing techniques. To better understand the interaction between technologically motivated factors and strong audit quality and sustainability honesty, this study presents a conceptual model examining the moderating influence of cloud accounting. The study identifies five core audit quality dimensions, which are anomaly detection, cost efficiency, risk assessment, task automation, and decision-making, as critical technological enablers of sustainability disclosure. By enhancing integration, transparency, scalability, and the dependability of audit evidence, cloud accounting is positioned as a moderating variable that increases the efficacy of various dimensions. According to current empirical and conceptual studies, cloud-based systems facilitate timely and reliable ESG reporting while also improving audit efficiency, accuracy, and assurance quality. The suggested approach fills the gaps left by earlier studies, which mostly focused on governance characteristics while ignoring the contribution of digital infrastructure to audit and reporting outcomes. The study is especially pertinent to developing nations like Nigeria, where internet penetration, sustainability standards, and regulatory requirements are changing quickly. The model gives useful insights for auditors, regulators, and company managers looking to enhance sustainability disclosure through technology-enabled audit quality, as well as a basis for further empirical testing.

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