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The Effect of ESG Performance on Audit Report Lag: The Moderating Role of Audit Firm Size

ESGパフォーマンスが監査報告ラグに与える影響：監査法人規模の調整効果 (AI 翻訳)

Anisa Eka Askiantari, Abdul Rohman

Dinasti International Journal of Economics Finance & Accounting📚 査読済 / ジャーナル2026-06-06#ESG対象セクター: manufacturing
DOI: 10.38035/dijefa.v7i2.6799
原典: https://doi.org/10.38035/dijefa.v7i2.6799

🤖 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製造企業を対象に、ESGパフォーマンスが監査報告ラグ（ARL）に与える影響を、監査法人規模を調整変数として検証した。パネル回帰分析の結果、ガバナンススコアはARLに有意な負の影響を与えるが、環境・社会スコアは有意でない。監査法人規模は社会スコアとARLの関係のみを調整する。監査人が監査リスク評価において環境・社会開示よりもガバナンス品質を重視することを示唆する。

English

This study examines the effect of ESG performance on audit report lag (ARL) with audit firm size as a moderator, using panel data from Indonesian manufacturing firms (2019-2024). Results show governance score significantly reduces ARL, while environmental and social scores do not. Audit firm size only moderates the social score-ARL relationship. Findings suggest auditors prioritize governance quality over environmental and social disclosures in risk assessment, contributing to ESG and audit timeliness literature in emerging markets.

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開示や監査の質向上が課題となる中、ESG情報と監査の関係性を示す本研究成果は、国内企業の開示実務や監査人との対話に示唆を与える。特にガバナンス品質の重要性は、日本企業のコーポレートガバナンス改革とも関連する。

In the global GX context

Globally, this study adds to the growing literature on ESG and audit timeliness, particularly in emerging markets. It highlights that auditors may not yet fully integrate environmental and social factors into risk assessments, which is relevant for standard-setters like ISSB and regulators considering assurance requirements for sustainability disclosures.

👥 読者別の含意

🔬研究者:Provides empirical evidence on ESG-audit lag relationship in an emerging market, useful for comparative studies.

🏢実務担当者:Highlights that strong governance can improve audit timeliness, suggesting companies should prioritize governance quality.

🏛政策担当者:Suggests that regulators may need to encourage auditors to consider environmental and social factors more in risk assessments.

📄 Abstract（原文）

This study examines the effect of Environmental, Social, and Governance (ESG) performance on audit report lag (ARL) with audit firm size as a moderating variable. The study employs a quantitative approach using panel data from manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2024 period. Data were analyzed using panel regression with the Random Effect Model (REM). The results indicate that the governance score has a significant negative effect on audit report lag, while the environment score and social score do not show significant effects. Furthermore, audit firm size only moderates the relationship between social score and audit report lag, whereas no moderating effect is found for the environmental and governance dimensions. These findings suggest that auditors place greater emphasis on governance quality than on environmental and social disclosures in assessing audit risk and audit efficiency. This study contributes to the literature on ESG and audit timeliness in emerging markets and provides practical implications for companies, auditors, and regulators regarding the importance of governance quality and ESG integration in improving financial reporting timeliness.

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