Do Audit Quality, Audit Tenure, and ESG Disclosure Enhance Earnings Quality? The Conditional Role of Firm Risk
監査品質、監査任期、ESG開示は利益品質を向上させるか？企業リスクの調整的役割 (AI 翻訳)
Maulina Diyah Permatasari, Vista Yulianti, Lutfia Dhiya Ulhaq
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所上場の非金融企業を対象に、監査品質、監査任期、ESG開示が利益品質に与える影響を検証し、企業リスクの調整効果を分析した。パネルデータ回帰の結果、これらの要因は裁量的発生項目を減少させ利益品質を向上させるが、その効果は企業リスクに依存することが示された。会計・ガバナンス研究に統合的枠組みを提供し、規制当局や監査人への実務的示唆を含む。
English
This study examines how audit quality, audit tenure, and ESG disclosure affect earnings quality, with firm risk as a moderator, using panel data from Indonesian non-financial firms (2021-2025). Findings show these factors reduce discretionary accruals, but their effectiveness depends on firm risk. It offers an integrated framework for accounting and governance research, with practical implications for regulators and auditors.
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開示義務化が進む中、ESG情報と財務報告の品質の関連性は投資家対応の観点から重要。本研究の知見は、日本企業の開示戦略や監査体制の強化に示唆を与える。
In the global GX context
As ISSB and CSRD frameworks emphasize the integration of sustainability and financial reporting, this study provides empirical evidence on how ESG disclosure interacts with audit quality to affect earnings quality. It contributes to global discussions on the credibility of sustainability information and the role of assurance.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the interplay between audit characteristics, ESG disclosure, and firm risk in an emerging market context.
🏢実務担当者:Highlights the importance of audit quality and ESG disclosure in enhancing financial reporting credibility, relevant for corporate governance and investor relations.
🏛政策担当者:Suggests that regulators should consider firm risk when designing policies to promote transparent reporting and effective audit oversight.
📄 Abstract（原文）
This study investigates whether audit quality, audit tenure, and Environmental, Social, and Governance (ESG) disclosure enhance earnings quality, while examining the moderating role of firm risk. The research is motivated by the increasing demand for reliable financial reporting and growing concerns over earnings management practices that undermine the credibility of corporate financial statements. Although previous studies have explored the individual effects of audit quality, audit tenure, and ESG disclosure on earnings quality, limited evidence exists regarding their combined influence and the conditional role of firm risk. This study employs a quantitative explanatory research design using panel data from non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. Secondary data are collected from annual reports, audited financial statements, and sustainability reports, and analyzed using panel data regression with moderation analysis. The findings indicate that audit quality, audit tenure, and ESG disclosure significantly improve earnings quality by reducing discretionary accruals. Furthermore, firm risk significantly moderates these relationships, suggesting that the effectiveness of audit mechanisms and sustainability reporting depends on the firm's risk profile. The study contributes to the accounting and corporate governance literature by providing an integrated framework that links audit characteristics, ESG disclosure, and firm risk in explaining earnings quality. The results also offer practical implications for regulators, auditors, corporate managers, and investors in promoting transparent financial reporting and strengthening corporate governance practices.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.55606/jumia.v4i3.4448first seen 2026-08-13 05:10:54
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