サステナビリティ時代の公会計
Public Accounting in the Era of Sustainability (原題)
C. Santos, P. Reyes, L. Torres
🤖 gxceed AI 要約
日本語
フィリピン上場156社・780社年（2018–2023）のパネルと監査専門家27名へのインタビューを組み合わせ、ESGパフォーマンスと監査遅延・監査報酬・非標準監査意見の関連を分析。ESG評価が高い企業ほど監査遅延が短く報酬が高く、非標準意見の確率が低い傾向。実務家はサステナビリティ技能不足、役割変化、規制の不確実性を強く指摘した。
English
Combining a 156-firm Philippine panel (780 firm-years, 2018–2023) with 27 auditor interviews, the study links stronger ESG performance to shorter audit delays, higher audit fees and lower odds of non-standard opinions. Practitioners most often cite sustainability skills gaps, shifting responsibilities and regulatory uncertainty. Findings are associational, not causal.
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
SSBJ基準の適用開始と保証需要の高まりを踏まえ、ESG情報が監査計画・報酬・監査意見に与える影響は日本でも実務的関心が高い。新興国での証拠は、日本企業の保証対応や監査法人の能力整備を考える上での比較材料になる。
In the global GX context
As ISSB/SSBJ adoption expands sustainability assurance requirements, this emerging-market evidence on how ESG performance interacts with audit fees, delays and opinions informs the global debate on assurance readiness and auditor capacity under CSRD and ISSB regimes.
👥 読者別の含意
🔬研究者:Provides rare firm-level evidence linking ESG performance to audit outcomes in an emerging market, useful for assurance and disclosure-quality research.
🏢実務担当者:Signals that sustainability assurance demands new auditor skills and may affect audit fees and timelines, relevant for disclosure teams planning assurance readiness.
🏛政策担当者:Highlights regulatory uncertainty and skills gaps that regulators should address when designing sustainability assurance requirements.
📄 Abstract（原文）
Purpose—This study investigates how environmental, social, and governance (ESG) performance relates to conventional financial-audit outcomes and how Philippine auditors perceive the expanding demand for sustainability-related assurance. Design/methodology/approach—The original study combines a reported panel of 156 Philippine Stock Exchange–listed firms (780 firm-year observations, 2018–2023) with semi-structured interviews involving 27 audit professionals. The quantitative component reports fixed-effects regressions, a logistic model and structural equation modelling; the qualitative component identifies recurring professional and institutional themes. Findings—The reported associations indicate that stronger ESG performance accompanies shorter audit delays, higher financial-audit fees and lower odds of non-standard audit opinions. Board and audit-committee characteristics are also associated with ESG-related outcomes. Interview participants most frequently highlighted sustainability skills gaps (25/27), evolving professional responsibilities (24/27) and regulatory uncertainty (22/27). Originality/value—By integrating firm-level audit indicators with practitioners’ perspectives, the article clarifies how ESG information can alter audit planning, oversight and professional capacity in an emerging-market setting. The findings are associational, not causal; raw data and original estimation outputs remain necessary for independent verification of reported inferential statistics.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://educo-insight.com/journal/index.php/jbiar/article/download/62/100first seen 2026-10-31 05:50:20 · last seen 2026-11-06 05:45:26
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