EFFECT OF AUDIT QUALITY ON THE RELATIONSHIP BETWEEN INTEGRATED REPORTING DISCLOSURES AND SUSTAINABILITY PERFORMANCE IN NIGERIA

This study investigates the effect ofaudit quality on the relationship between integrated reporting disclosure and sustainability performance in Nigeria. Therefore, the main objectives of the study are, one to examine the effect of integrated reporting and its components on sustainability performance. Two, introduces audit quality as a moderating variable and investigate its moderating (interaction) effects on the relationship between each component of the integrated reporting and sustainability performance. The study uses sustainability performance indicators, such as, environmental and economic sustainability and their relationships with integrated reporting. To achieve these objectives the study obtained panel data of 157 listed firms on the Nigeria Exchange Group Plc from 2019 to 2023. The annual panel data on audit quality, integrated reporting and sustainability performance of 785 firms' observations from the listed companies in Nigeria for 5-years. The companies analysed in the study include financial and nonfinancial companies listed on the Nigeria Exchange Group Plc which have adopted integrated reports in their information disclosures. The study aims to contribute to the ongoing debate surrounding the effectiveness of integrated reporting in improving sustainability performance. By conducting a comprehensive analysis that seeks to provide valuable insights and empirical evidence on the potential benefits of integrated reporting in enhancing sustainability performance. Finally, the study has implications for both theoretical and managerial in Nigeria.