サステナビリティ開示と監査報告ラグ：ナイジェリア上場非金融企業からの証拠
Sustainability Disclosure and Audit Report Lag: Evidence from Listed Non-Financial Firms in Nigeria (原題)
Omena Obehi Igbinoba, Ivie Eloghosa Ogbeide
🤖 gxceed AI 要約
日本語
ナイジェリア上場非金融企業103社の2012〜2023年データを用い、サステナビリティ開示（環境・社会・経済・ガバナンス）が監査報告ラグに与える影響を検証。環境・社会開示は報告の適時性を高める一方、経済開示は開示プロセスを長期化させた。企業規模も報告ラグと負の関係を示した。
English
Using 103 Nigerian listed non-financial firms (2012–2023), this study examines how environmental, social, economic, and governance disclosures affect audit report lag. Environmental and social disclosures shorten reporting lag, while economic disclosure lengthens it. Firm size also shows a negative relationship with reporting timeliness.
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・有報のサステナビリティ開示が拡大する中、開示拡充が監査・報告プロセスの負荷や適時性に与える影響は実務的関心が高い。新興国での知見は、開示インフラ整備の比較材料として参考になる。
In the global GX context
As ISSB/CSRD disclosure mandates expand globally, understanding how sustainability disclosure affects reporting timeliness and audit processes is increasingly relevant. This Nigerian evidence adds a developing-market perspective to disclosure-infrastructure scholarship, complementing TCFD/ISSB implementation studies.
👥 読者別の含意
🔬研究者:サステナビリティ開示が財務報告の適時性に与える影響を、新興国データで検証した実証研究として参照可能。
🏢実務担当者:開示項目の拡充が監査・報告スケジュールに与える負荷を理解し、開示プロセス設計に活かせる。
🏛政策担当者:開示義務の拡大が報告適時性に与える影響を考慮した制度設計の参考になる。
📄 Abstract（原文）
The study investigates the relationship between sustainability disclosure and the timeliness of audited financial reporting among listed non-financial firms in Nigeria. Specifically, it examined the impact of environmental, social, economic, and governance disclosures on financial reporting quality while controlling for firm size. The study employed a robust linear regression technique to analyse the data. Pre-estimation and post-estimation tests, including heteroskedasticity, multicollinearity, and autocorrelation tests, were conducted to ensure the validity and reliability of the regression results. This study employed an ex-post facto research design, and the data were sourced from the annual reports of one hundred and three (103) non-financial companies listed on the Nigerian Exchange Group spanning 2012 to 2023. Audit reporting lag was used to measure the timeliness of financial reporting, and it was measured as the time frame between a company’s financial year-end and the date the audit report was signed off by the independent auditor. A disclosure index was constructed through a binary content analysis of annual reports to measure the independent variable. The findings revealed that environmental disclosure and social disclosure exhibited statistically significant negative associations with financial reporting quality. In contrast, economic disclosure showed a significant positive relationship with financial reporting quality, suggesting that the demands of economic disclosures can lengthen the disclosure process. Governance disclosure, however, showed an insignificant negative relationship, implying that governance disclosures may not influence financial reporting. Additionally, firm size has a significant negative relationship with financial reporting quality. The study extends sustainability reporting research in Nigeria by focusing on the observable timeliness outcome. Keywords: Sustainability Disclosure, Audit Reporting Lag, Financial Reporting Timeliness, Environmental Disclosure, Social Disclosure, Governance Disclosure, and Economic Disclosure.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.58709/niujms.v12i3.2718first seen 2026-09-29 05:02:10
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