Impact of Audit Quality on Sustainability Reporting Credibility in Nigerian Manufacturing Companies
監査品質がナイジェリア製造企業のサステナビリティ報告の信頼性に与える影響 (AI 翻訳)
Ismail Auwal Muhammad, M.Sc., Samson Okpanachi Daniel, M.Sc., Prof. Yohanna Gyang Jugu
🤖 gxceed AI 要約
日本語
本研究は、ナイジェリアの上場製造企業27社を対象に、監査品質がサステナビリティ報告の信頼性に与える影響を分析。監査法人の規模は信頼性を有意に高める一方、監査人の独立性は正の効果を示すが統計的に有意ではなかった。規制当局による監査品質基準の強化や、監査人に対するGRI・SASB等の研修の重要性を提言している。
English
This study examines the impact of audit quality on sustainability reporting credibility for 27 listed manufacturing firms in Nigeria. Findings show that audit firm size significantly enhances credibility, while auditor independence has a positive but insignificant effect. The authors recommend stricter audit quality standards and auditor training on frameworks like GRI and SASB.
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による保証基準の整備が進む中、本論文は監査品質（規模・独立性）がサステナビリティ報告の信頼性に寄与する点を示唆。ただしナイジェリアの文脈であり直接の応用は限られるが、保証の効果を検証する参考にはなる。
In the global GX context
As global sustainability reporting moves toward mandatory assurance (ISSB, CSRD, SEC), this paper provides evidence from an emerging market on how audit quality—especially firm size—affects the credibility of ESG disclosures. It underscores the need for regulatory frameworks that ensure auditor competence and independence.
👥 読者別の含意
🔬研究者:This paper adds empirical evidence from Nigeria on the determinants of sustainability reporting credibility, particularly the role of audit quality.
🏢実務担当者:Manufacturing firms should consider auditor size and independence as factors that can enhance the credibility of their sustainability disclosures, potentially influencing stakeholder trust.
🏛政策担当者:Regulators in emerging markets can draw from these findings to design audit quality standards that strengthen the assurance of sustainability reports.
📄 Abstract（原文）
This study investigates the impact of audit quality on the credibility of sustainability reporting among listed manufacturing firms in Nigeria. Survey and causal research design was adopted for the study., data were collected from 27 manufacturing firms listed on the Nigerian Exchange Group over the period 2011–2025. Descriptive statistics, Pearson correlation and system Generalized Method of Moments (GMM) estimators were used to analyze the relationships between audit quality variables and sustainability reporting credibility. Findings indicate that audit firm’s size significantly enhances the credibility of sustainability disclosure. While auditor’s independence showed a positive but statistically insignificant effect. The study recommends that regulatory bodies enforce stricter audit quality standards and that manufacturing firms invest in continuous auditor training on sustainability frameworks such as the Global Reporting Initiative (GRI) and Sustainability Accounting Standards Board (SASB) to improve ESG verification. Similarly, Manufacturing firms should continue to strengthen auditor independence through robust governance mechanisms, including independent audit committees, restrictions on non-audit services, and periodic auditor rotation
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://rsisinternational.org/journals/ijriss/uploads/vol10-iss6-pg7132-7141-202606_pdf.pdffirst seen 2026-07-03 05:38:33
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