サステナビリティ報告書の信頼性向上における外部監査人の役割：イエメン共和国首都圏の外部監査人視点からの実地研究

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides empirical evidence on which qualitative characteristics auditors associate with sustainability report credibility in a developing-economy setting.

🏢実務担当者:Highlights the assurance dimensions (verifiability, completeness, balance) that auditors scrutinize, useful when preparing reports for external assurance.

🏛政策担当者:Supports arguments for mandating sustainability reporting and building local assurance capacity aligned with international standards.

This thesis aimed to examine the role of the external auditor in enhancing the credibility of sustainability reports (a field study from the perspective of external auditors in the Republic of Yemen – Capital Secretariat). The study adopted the descriptive–analytical approach and used a questionnaire as the main instrument for data collection from a sample of external auditors in the Capital Secretariat of the Republic of Yemen who are officially licensed, whether working in audit firms or individual audit offices. A total of 180 questionnaires were distributed to the selected sample drawn from the study population, which consisted of 29 audit firms and 291 individual audit offices. A total of 177 questionnaires were returned and found to be valid for statistical analysis. The results of the multiple regression analysis revealed that the external auditor plays a significant and positive role in enhancing the credibility of sustainability reports. The findings also indicated that the dimensions most associated with the credibility of sustainability reports, according to the respondents’ perspectives, are: clarity, comparability, balance, sustainability context, accuracy, completeness, verifiability, and timeliness. Based on the findings, the study recommends that audit firms and audit offices in Yemen should work on developing the capabilities of external auditors in the field of auditing and evaluating sustainability reports through specialized training and by keeping up to date with relevant international standards related to sustainability assurance engagements. The study also recommends that regulatory and professional bodies in Yemen should encourage companies and institutions to adopt sustainability reporting in accordance with international frameworks and standards, as this would contribute to enhancing transparency, improving non-financial disclosure, and increasing the quality of information provided to stakeholders.

• openalex https://doi.org/10.59992/ijfaes.2026.v5n11p5first seen 2026-11-12 05:15:33 · last seen 2026-11-14 05:20:42