Sustainability reporting and audit reliability: Comparative analysis between financial and non-financial sectors in Nigeria
ナイジェリアにおけるサステナビリティ報告と監査の信頼性：金融セクターと非金融セクターの比較分析 (AI 翻訳)
Audrey H Legodi, Titilayo Moromoke Oladejo
🤖 gxceed AI 要約
日本語
本研究は、ナイジェリアの上場企業を対象に、ESG開示が監査の信頼性（監査労力・報告遅延）に与える影響を分析。動的パネルGMM推定の結果、ESG開示は両セクターで監査労力と報告遅延を増加させ、金融セクターでは監査労力が、非金融セクターでは報告遅延がより顕著であることが示された。
English
This study examines the effect of ESG disclosure on audit reliability (audit effort and report lag) in Nigeria's financial and non-financial sectors. Using dynamic panel GMM, it finds that ESG disclosure increases both audit effort and report lag, with financial firms showing higher audit effort and non-financial firms longer report lag, highlighting sectoral differences in audit verification.
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
ナイジェリアという新興国市場におけるESG開示と監査の関係を示す実証研究。日本企業にとっても、SSBJ対応や有報でのESG情報開示拡大に伴い、監査負担や信頼性向上の示唆を得られる可能性がある。
In the global GX context
This paper provides evidence from a developing economy on how ESG disclosure affects audit reliability, relevant for global discussions on sustainability assurance and audit quality under ISSB and CSRD frameworks.
👥 読者別の含意
🔬研究者:Offers sector-comparative empirical evidence on ESG disclosure and audit outcomes in a developing country context.
🏢実務担当者:Highlights potential increases in audit costs and time due to ESG disclosure, useful for audit planning and internal control design.
🏛政策担当者:Suggests that ESG disclosure enhances audit reliability and corporate legitimacy, supporting regulatory pushes for mandatory reporting.
📄 Abstract（原文）
This study examines the effect of sustainability reporting (SR), measured through environmental, social, and governance (ESG) disclosure, on audit reliability in Nigeria’s financial and non-financial sectors and determine whether the impact differs for the 2 sectors. Audit reliability is proxied by audit effort (ADE) and audit report lag (ARL), capturing the timeliness and intensity of auditing. The study focuses on 24 listed firms 12 banks and 12 manufacturing companies chosen to ensure sectoral comparability and due to the limited number of listed banks with complete data. Using a dynamic panel model estimated through the generalized method of moments (GMM), the results show that SR disclosure significantly increases both ADE and ARL across sectors, with financial firms exhibiting higher audit effort in response to sustainability reporting, while non-financial firms show longer audit report lag, suggesting differences in audit verification intensity and internal control systems. Economically, these findings imply that SR enhances audit reliability, enhances corporate legitimacy and strengthens stakeholder confidence but may increase audit costs and time. The study contributes to the literature by providing sector-comparative evidence from a developing economy, highlighting the role of ESG disclosure in improving audit quality, corporate legitimacy, and investor trust in Nigeria.
🔗 Provenance — このレコードを発見したソース
- openalex https://doaj.org/article/b1d478f2cd014ba2b6ded48bf5b57d8bfirst seen 2026-07-23 05:28:05
🔔 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。