THE IMPACT OF ESG DISCLOSURE ON AUDIT QUALITY IN NATURAL RESOURCES AND ENERGY COMPANIES FROM COUNTRIES AROUND THE WORLD
世界各国の天然資源・エネルギー企業におけるESG開示が監査品質に与える影響 (AI 翻訳)
Thi Ngoc Ngo, Diem Quynh Vu, Dinh Thanh Tung Tran, Thi My Hanh Phan
🤖 gxceed AI 要約
日本語
本研究は、世界各国の天然資源・エネルギー企業を対象に、ESG開示が監査品質（監査報酬）に与える影響を2014～2024年のパネルデータを用いて分析。固定効果モデルによる実証の結果、ESG開示水準の上昇が監査報酬を有意に増加させること、また組織の複雑性がこの関係を調整することを示した。監査人によるモニタリングの範囲と強度が変化することを示唆する。
English
This study examines the impact of ESG disclosure on audit quality (audit fees) for natural resources and energy firms globally using panel data from 2014-2024. Fixed effects model results show that higher ESG disclosure significantly increases audit fees, and organizational complexity moderates this relationship. Findings contribute to the literature on non-financial information in market monitoring and have implications for firms, auditors, and regulators.
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
日本のエネルギー・資源企業でもESG開示の拡大に伴い監査費用が増加する可能性があり、監査法人や企業の実務において考慮すべき点を提供している。また、SSBJ基準への対応や統合報告書での開示充実が監査負担に与える影響を考察する際の参考となる。
In the global GX context
The global study provides evidence that ESG disclosure increases audit fees, which is relevant for firms and auditors under ISSB and other global frameworks. It highlights the need for audit capacity in sustainability assurance and suggests that regulators consider the cost implications of expanded non-financial disclosure requirements.
👥 読者別の含意
🔬研究者:This paper provides empirical evidence on the link between ESG disclosure and audit quality, contributing to the literature on non-financial information and market monitoring.
🏢実務担当者:Natural resources and energy companies can use these findings to anticipate higher audit costs associated with increased ESG disclosure and plan their assurance strategies accordingly.
🏛政策担当者:Regulators should consider the impact of ESG disclosure mandates on audit fees and the need for audit capacity building in sustainability assurance.
📄 Abstract（原文）
This study examines the impact of ESG disclosure on audit quality in firms operating in the natural resources and energy sectors across countries worldwide. Using panel data of listed firms over the period 2014-2024, the study employs several estimation techniques, including Ordinary Least Squares (OLS), the Fixed Effects Model (FEM), and the Random Effects Model (REM). After conducting model selection tests, the Fixed Effects Model (FEM) is identified as the most appropriate specification. The empirical findings indicate that the level of ESG disclosure has a statistically significant effect on audit fees, reflecting changes in the scope and intensity of auditors’ monitoring for firms with higher levels of non-financial transparency. Furthermore, organizational complexity (measured by the number of subsidiaries) plays a moderating role in the relationship between ESG disclosure and audit fees. Control variables include financial leverage (LEV), firm size (SIZE), and GDP growth. The findings contribute to the growing body of empirical literature on the role of non-financial information in market monitoring mechanisms and provide managerial implications for firms, audit practitioners, and regulators in the context of advancing global sustainable development.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.59822/ijeber.2026.6207first seen 2026-07-18 07:36:43
🔔 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。