How Auditor Professional Mood Affects ESG Reporting Quality in Vietnamese Firms: The Moderating Role of CEO Duality and Audit Committee Independence
ベトナム企業における監査人の専門的気分がESG報告品質に及ぼす影響：CEO二重性と監査委員会の独立性の調整役割 (AI 翻訳)
Trần Khánh Lâm
🤖 gxceed AI 要約
日本語
本論文は、監査人の専門的バーンアウト（AUPB）がESG報告品質に与える影響を、ベトナム企業164社（2020-2024年）のデータを用いて分析。CEO二重性はその影響を弱め、監査委員会の独立性は強化することを発見。エージェンシー理論への貢献と実務含意を示す。
English
This paper examines how auditor professional burnout (AUPB) impacts ESG reporting quality using data from 164 Vietnamese firms (2020-2024). It finds that CEO duality weakens the positive effect of AUPB, while audit committee independence strengthens it. The study contributes to agency theory and offers practical implications for auditors and firms.
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
ベトナムのESG報告に関する実証研究だが、SSBJや有報への直接的な示唆は限定的。日本の監査法人や企業統治に関心がある読者には参考となる可能性がある。
In the global GX context
This paper adds to the global literature on ESG reporting quality and governance mechanisms, relevant to ISSB and other disclosure frameworks. However, its focus on an emerging economy (Vietnam) may limit direct applicability to developed markets.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the role of auditor mood and governance in ESG reporting quality, useful for agency theory extensions.
🏢実務担当者:Suggests that reducing CEO duality and increasing audit committee independence can improve ESG reporting quality.
🏛政策担当者:Highlights the importance of auditor well-being and governance structures for ESG disclosure, relevant for regulatory design.
📄 Abstract（原文）
Manuscript type: Research paperResearch aims: The study explores the impact mechanism of auditormood (via auditor professional burnout – AUPB) on ESG reportingquality. The study also investigates whether this relationship is influencedby the moderating mechanism of audit committee (AC) independence andchief executive officers (CEO) duality.Design/Methodology/Approach: The study uses data from ThomsonReuters Asset4 to collect a sample size of 164 Vietnamese firms duringthe period 2020-2024 (820 firm-year observations). A system-generalisedmethod of moments regression estimation approach is taken.Research findings: First, AUPB has a positive impact on ESG reportingquality. Second, CEO duality weakens the positive influence of AUPB onthe quality of ESG reporting. Third, AC independence strengthens therelationship between AUPB and ESG reporting quality.Theoretical contribution/Originality: The study contributes to agencytheory by expanding the understanding of how the interaction betweenexternal monitoring mechanisms and internal monitoring mechanismsaffects ESG reporting quality.Practitioner/Policy implication: Auditors need to exert more effort inauditing to enhance the quality of ESG reporting. Audit firms shouldcreate conditions for auditors to feel most comfortable when working.Client firms should reduce CEO duality as well as increase independentAC to improve management and monitoring capacity to improve ESGreporting quality. Agency theory,Research limitation: Focusing only on an emerging economy likeVietnam may limit the generalisability of the findings.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.22452/ajba.volume19no1.2first seen 2026-07-03 04:57:08
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