Effects of Audit Quality on Sustainability Reporting in Listed Pharmaceutical Companies in Nigeria
ナイジェリア上場製薬企業における監査品質がサステナビリティ報告に与える影響 (AI 翻訳)
Olufemi Akinloye Oyedare, Olaniyi Olowu Ajewole
🤖 gxceed AI 要約
日本語
本研究は、ナイジェリアの上場製薬企業6社を対象に、監査品質（監査人の規模、業界専門性、監査任期）がサステナビリティ報告の質と利害関係者の信頼性認識に与える影響を分析。回帰分析の結果、3つの指標すべてが開示品質を有意に向上させ、監査品質の複合指標は報告書の信頼性認識に強い影響を与えることが示された。モデルは分散の68.2%（開示品質）および74.3%（信頼性）を説明。
English
This study examines the impact of audit quality (auditor size, industry specialization, audit tenure) on sustainability reporting quality and stakeholder credibility perceptions in six listed pharmaceutical firms in Nigeria. Regression analysis shows all three indicators significantly enhance disclosure quality, and composite audit quality strongly influences perceived credibility, explaining 68.2% and 74.3% of variance respectively.
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
ナイジェリアの製薬セクターに焦点を当てた研究であり、日本のGX文脈（SSBJや有報でのサステナビリティ開示）への直接的な示唆は限定的。ただし、監査品質と開示の信頼性の関係は、日本企業がグローバルなESG評価（CDPなど）に対応する際の参考となる可能性がある。
In the global GX context
This paper provides empirical evidence from an emerging economy on how audit quality enhances sustainability disclosure credibility, relevant to global discussions on assurance and trust in ESG reporting. While Nigeria-specific, the findings support the value of auditor specialization and tenure, which can inform ISSB and CSRD implementation in diverse contexts.
👥 読者別の含意
🔬研究者:Provides empirical evidence on audit quality and sustainability reporting in an understudied context (Nigeria pharmaceuticals), contributing to the literature on ESG assurance.
🏢実務担当者:Highlights the importance of engaging reputable auditors with industry expertise and ensuring adequate audit tenure to improve sustainability report credibility.
🏛政策担当者:Suggests that regulators in emerging economies should consider audit quality standards to enhance the integrity of sustainability disclosures.
📄 Abstract（原文）
Sustainability reporting is central to corporate transparency, especially in pharmaceuticals, where environmental, social, and governance (ESG) performance faces growing scrutiny. While earlier studies explored its effect on financial performance, this study examines the influence of audit quality on sustainability reporting practices and stakeholder perceptions in Nigeria’s listed pharmaceutical sector—a gap in prior research. Focusing on auditor size, industry specialization, and audit tenure, the study evaluates their impact on disclosure quality and perceived credibility. Covering a five-year period (2019–2023), data were sourced from audited annual and sustainability reports of six listed pharmaceutical firms in Nigeria. Regression analysis shows that all three audit quality indicators significantly enhance sustainability disclosure quality: auditor size (β = 0.421, p = 0.001), industry specialization (β = 0.327, p = 0.003), and audit tenure (β = 0.298, p = 0.008), with the model explaining 68.2% of the variance (R² = 0.682). Composite audit quality also significantly influences stakeholder perceptions of report credibility (β = 0.563, p < 0.001), accounting for 74.3% of the variance (R² = 0.743). These findings confirm that higher audit quality improves both the content and credibility of sustainability reports. The study recommends engaging reputable auditors, ensuring adequate audit tenure, and prioritizing industry expertise to strengthen sustainability reporting integrity. This approach fosters stakeholder confidence and advances ESG accountability within the healthcare sector in emerging economies.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.47772/ijriss.2025.909000245first seen 2026-05-05 19:08:13
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