A Systematic Literature Review on Audit Quality and <scp>ESG</scp> ‐Corporate Performance: Current Insights and Future Directions
監査品質とESG企業パフォーマンスに関する体系的な文献レビュー：現在の洞察と将来の方向性 (AI 翻訳)
Mohammed Alfify, Hussein H. Sharaf‐Addin
🤖 gxceed AI 要約
日本語
本論文は、監査品質とESG企業パフォーマンスの関係を体系的にレビューした。PRISMA手法を用いて522件の論文から37件を選定し、監査品質がサステナビリティ報告の信頼性を高め、ESGパフォーマンス向上に寄与することを確認した。内部統制システムの統合の重要性も指摘している。
English
This systematic literature review examines the relationship between audit quality and ESG corporate performance. Using PRISMA, it screened 522 articles and retained 37, confirming that high-quality audit enhances the credibility of sustainability reporting and advances ESG performance. It also highlights the integration of internal control systems with audit quality.
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基準の策定が進み、監査品質とESG報告の信頼性が重要視されている。本レビューは、内部統制と監査の連携が日本企業の統合報告や有報におけるESG情報の質向上に示唆を与える。
In the global GX context
Globally, with ISSB and CSRD emphasizing assurance of sustainability disclosures, this review underscores the role of audit quality in enhancing credibility. It provides a foundation for integrating internal controls into ESG assurance frameworks.
👥 読者別の含意
🔬研究者:Highlights the need for empirical studies on internal control systems and audit quality in ESG contexts.
🏢実務担当者:Offers insights on how audit quality can strengthen sustainability reporting credibility and ESG performance.
🏛政策担当者:Suggests regulatory attention to integrating internal controls with audit for reliable ESG disclosures.
📄 Abstract（原文）
ABSTRACT The growing emphasis on corporate responsibility and transparency places audit quality at the center of advancing the Environmental, Social, and Governance (ESG) performance. The current systematic literature review (SLR) study reviewed the literature on audit quality and ESG corporate performance. Employing the Preferred Reporting Items for Systematic Reviews and Meta‐Analysis (PRISMA) method, the review initially identified 522 articles, screened 265 articles, and retained 37 articles that met the Quality and Eligibility Assessment (Q&EA) inclusion criteria. While prior research has widely focused on ESG performance, disclosure, and reporting, limited attention has been given to ESG sustainability performance and the role of internal control system. This review addresses the gap by highlighting audit quality's role in enhancing the credibility of sustainability reporting and advancing ESG‐corporate sustainability performance. The results confirm multifaceted nature of the audit quality and ESG relationship, suggesting that high‐quality audit not only enhances the credibility of sustainability reporting but also plays a pivotal role in advancing sustainable ESG‐performance. Based on the review findings, the integration of internal control system with audit quality for the aim of improving ESG corporate sustainability performance is established. The study contributes to extending literature and provides policymakers and practitioners with actionable insights on how audit quality can foster more credible, responsible, and sustainable corporate policies.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.1002/sd.70783first seen 2026-05-14 22:05:37
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