新興国における監査委員会の実効性とサステナビリティ報告：ナイジェリア上場産業企業からの証拠
Audit Committee Effectiveness and Sustainability Reporting in Emerging Markets: Evidence from Nigeria’s Listed Industrial Firms (原題)
Dauda. Madaki
🤖 gxceed AI 要約
日本語
ナイジェリア上場産業企業5社の2019〜2023年パネルデータを用い、監査委員会の独立性と開催頻度がESG開示に与える影響を検証。監査委員会の独立性はサステナビリティ報告に有意な正の効果を持つ一方、開催頻度は有意な影響を示さなかった。開示ガバナンス強化には独立取締役の増員が有効と示唆する。
English
Using panel data from five Nigerian listed industrial firms (2019–2023), this study examines how audit committee independence and meeting frequency affect ESG/sustainability reporting. Independence significantly improves sustainability disclosure, while meeting frequency shows no significant effect. It suggests adding independent directors to strengthen disclosure governance.
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・有報でのサステナビリティ開示が進む中、監査委員会等のガバナンス機関が開示品質に与える影響を考える上で、新興国からの実証知見として参考になる。特に独立取締役の役割に関する示唆は、日本企業の取締役会・監査等委員会設計にも示唆を与える。
In the global GX context
As global disclosure frameworks (ISSB, CSRD, SEC climate) expand, this study adds emerging-market evidence on how audit committee governance shapes sustainability reporting quality. It reinforces the governance–disclosure link central to TCFD/ISSB implementation debates, though its Nigerian context limits direct transferability.
👥 読者別の含意
🔬研究者:新興国におけるESG開示とコーポレートガバナンスの関係を実証的に示す一例として、比較研究の参照点になる。
🏢実務担当者:監査委員会の独立性強化がサステナビリティ開示の質向上に寄与しうることを示すが、日本企業への直接適用には文脈の違いに留意。
🏛政策担当者:新興国市場での開示ガバナンス設計において、独立取締役の役割を検討する際の参考資料となる。
📄 Abstract（原文）
The rising incidence of unethical behaviour in financial reporting has become a recurring concern in corporate governance in Nigeria. Thus, managers’ discretionary manipulation of financial statements not only distorts the true financial position of firms but also jeopardizes the confidence and interests of shareholders and other stakeholders. Thus, the study examines the effect of audit committee effectiveness on sustainability reporting of listed industrial firms in Nigeria. Proxies to measure audit committee attributes are audit committee independence and audit committee meetings, while the sustainability reporting is proxied by ESG. The study concentrated on the period from 2019 to 2023. Panel data was used to analyse the data sourced from the individual financial reports of the listed industrial firms. The sample adopted five (5) listed industrial firms out the thirteen (13) listed industrial firms in Nigeria due to unavailability of balanced data of eight (8) firms. The study employed panel regression model to estimate the key relationship between audit committee attributes and sustainability reporting. The result shows that audit committee independence had positive significant effect on sustainability reporting of listed industrial firms in Nigeria. Also, the result shows that audit committee meetings have no significant effect on sustainability reporting of listed industrial firms in Nigeria. The study recommends that the management of industrial firms should increase the number of independent directors in the audit committees, with objectivity, experience and expertise that would minimize earnings management in order to greatly enhance their independence in discussing matters relating to sustainability reporting. Management of industrial firms should sustain the frequency of audit committee meetings. This has become necessary in view of the fact that frequent meetings will avail the audit committee members the opportunity to scrutinize the financial reports carefully.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.56201/jafm.vol.12.no1.2026.pg160.171first seen 2026-10-02 04:57:07
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。