Mediating effect of board size on the relationship between corporate social responsibility and audit quality of listed non-financial firms

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides empirical evidence on the CSR-audit quality nexus with board size as a mediator, supporting agency theory in an African context.

🏢実務担当者:Suggests that strengthening board capacity through training can improve CSR disclosure practices and audit quality.

This paper aims to assess the effects of corporate social responsibility (CSR) scores and board size on the audit quality of Nigeria’s listed non-financial firms. The research employs the fixed-effect panel data regression model to test a sample of 39 firms from the Nigerian listed non-financial firms for 12 years, from 2011 to 2022. The research thus adopts an ex-post facto and correlational research design. Secondary data sources were used as the only method of data collection in the study. Thus, the study results reveal that there is a significant and positive relationship between CSR scores and audit quality. Additionally, this research finds that board size helps understand the connection between CSR scores and audit quality with the involvement of governance structure; the results are consistent with the prior empirical works of Jazia and Kachouri (2024) and validate the agency theory (Jensen & Meckling, 1976). Based on these findings, the study recommends that firms strengthen the capacity of their boards through training and capacity-building initiatives. This would enable boards to develop more effective CSR disclosure practices. The study provides implications for academics focusing on the first relationship between CSR scores and audit fees and board size.

• semanticscholar https://doi.org/10.22495/cbv22i3art4first seen 2026-07-26 06:26:11