ESG performance and auditor scrutiny: does corporate sustainability drive more key audit matters?
ESGパフォーマンスと監査人の精査：企業の持続可能性は重要な監査事項を増加させるか (AI 翻訳)
Noor Adwa Sulaiman, Ardianto Ardianto, Nadia Anridho, Cahyono Suham, Fiona Vista Putri
🤖 gxceed AI 要約
日本語
本研究は、ASEAN諸国（マレーシア、シンガポール、タイ）の非金融企業を対象に、ESGパフォーマンスと重要な監査事項（KAM）の開示との関係を調査。結果、ESGパフォーマンスが高い企業ほどKAM開示が増加し、グリーンウォッシングがこの関係を強化することを発見。規制執行の強い国ではその傾向が顕著であり、制度的文脈の重要性を示唆。
English
This study examines the relationship between ESG performance and disclosure of key audit matters (KAMs) in ASEAN countries (Malaysia, Singapore, Thailand) from 2016-2022. Findings show a positive association: firms with higher ESG scores disclose more KAMs, and greenwashing strengthens this link. Stronger regulatory enforcement amplifies the effect, highlighting institutional context.
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基準の導入が進む中、ESG情報と監査の連携は重要な論点。本研究成果は、グリーンウォッシングが監査リスクに与える影響を示唆し、日本の監査実務や開示制度設計に示唆を与える。
In the global GX context
As ISSB standards gain global traction, this study provides empirical evidence on how ESG performance influences audit scrutiny. The moderating role of greenwashing is particularly relevant for regulators and auditors worldwide, including those implementing CSRD and SEC climate rules.
👥 読者別の含意
🔬研究者:ESGと監査の関連を実証し、グリーンウォッシングの調整効果を明らかにした点が学術的貢献。
🏢実務担当者:ESG開示が監査リスクのシグナルとなる可能性を示唆。グリーンウォッシング対策の重要性を認識すべき。
🏛政策担当者:規制執行の強さがESGと監査の関係に影響するため、制度設計の参考になる。
📄 Abstract（原文）
Purpose This study investigates the relationship between environmental, social and governance (hereafter ESG) performance and the level of disclosure of key audit matters (KAMs) in selected ASEAN countries that have adopted ISA 701 and examines the moderating role of greenwashing. Design/methodology/approach The sample consists of nonfinancial companies listed in Malaysia, Singapore and Thailand for the period 2016–2022. The analysis was conducted using OLS regression, robustness tests and addressing potential endogeneity. Findings The results indicate a positive and significant statistically for the relationship between ESG performance and KAMs disclosure. Greenwashing is shown to strengthen this relationship, indicating potential misleading practices in sustainability reporting. Furthermore, in countries with stronger regulatory enforcement, companies with higher ESG scores tend to disclose more KAM, highlighting the importance of the institutional context in influencing auditor decisions. Research limitations/implications This study expands the literature on the link between ESG and KAMs by integrating global institutional and governance factors, providing a new perspective on the dynamics of auditing and sustainability reporting. Practical implications The findings confirm that ESG disclosure can help stakeholders identify hidden audit risks. However, high ESG performance does not necessarily guarantee better disclosure quality. Originality/value This study offers a contribution by bridging the discourse between ESG performance and KAM disclosure, which were previously viewed separately, and highlighting the composite governance mechanisms that influence auditor decisions.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.1108/ara-10-2024-0315first seen 2026-05-05 19:08:05
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。