新興経済国の商業銀行におけるガバナンス補完性と人工知能が持続可能な財務報告の品質に与える影響
The impact of governance complementarity and artificial intelligence on sustainable financial reporting quality in commercial banks in emerging economies (原題)
S. B., Vijaya Maheswari Velala, Ahmad Azhar, Saji George, M. Nwoye
🤖 gxceed AI 要約
日本語
インドの商業銀行を対象に、コーポレートガバナンス、内部監査品質、AI導入が持続可能な財務報告の品質に与える影響を階層回帰分析で検証した。内部監査品質とガバナンスは報告品質と正に相関し、AI導入は異常検知・予測分析・リアルタイム監視を通じて透明性とデータ完全性を高める。さらにAIは内部監査とガバナンスの補完関係を強化し、報告品質が相乗的メカニズムから生じることを示した。
English
Using survey data from Indian commercial banks, this study examines how corporate governance, internal audit quality, and AI adoption jointly affect sustainable financial reporting quality. Internal audit quality and governance are positively associated with reporting quality, while AI enhances transparency and data integrity through automated anomaly detection and real-time compliance monitoring. AI also strengthens the complementary relationship between internal audit and governance, showing that reporting quality emerges from synergistic, digitally enabled mechanisms.
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
SSBJ基準や有報でのサステナビリティ開示が進む日本企業にとって、AIを活用した内部統制・監査の高度化は開示品質保証の鍵となる。特に金融機関の統合報告・保証体制の設計に示唆を与える。
In the global GX context
As ISSB and CSRD raise assurance expectations for sustainability reporting, this study offers evidence that AI-enabled monitoring can reinforce governance and internal audit complementarity, relevant to global debates on disclosure reliability and digital assurance infrastructure.
👥 読者別の含意
🔬研究者:AIとガバナンスの補完性が開示品質に与える相互作用を実証した点が、AI×ESG研究の新たな実証枠組みを提供する。
🏢実務担当者:AIによる異常検知・リアルタイム監視を内部監査と組み合わせることで、サステナビリティ開示の信頼性向上に活用できる。
🏛政策担当者:新興国銀行セクターにおけるAI活用とガバナンス強化の相乗効果は、開示規制・監査制度設計の参考になる。
📄 Abstract（原文）
This study investigates the joint influence of corporate governance practices, internal audit quality, and Artificial Intelligence (AI) adoption on sustainable financial reporting quality in Indian commercial banks. While prior research has predominantly examined governance mechanisms in isolation, limited empirical attention has been given to their complementary interaction within digitally enabled sustainability oriented reporting environments. Drawing on Agency Theory and the governance complementarity perspective, this study conceptualizes AI as a strategic monitoring and assurance tool that enhances transparency, strengthens internal controls, and improves reporting reliability. A quantitative research design was employed using survey data collected from licensed commercial banks operating in India. Hierarchical regression analysis was conducted to examine both direct and interaction effects, with bank size and bank age included as control variables. The results indicate that internal audit quality (r = 0.664, p < 0.01) and corporate governance practices (r = 0.598, p < 0.01) are positively associated with sustainable financial reporting quality. AI adoption also demonstrates a significant positive influence by enabling automated anomaly detection, predictive analytics, and real-time compliance monitoring, thereby improving data integrity and financial transparency. Furthermore, the interaction between internal audit quality and corporate governance remains positive and significant (β = 0.362, p < 0.05), with AI strengthening this complementary relationship. The study contributes to governance literature by demonstrating that sustainable financial reporting quality in commercial banks emerges from synergistic governance mechanisms supported by AI-enabled monitoring capabilities.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.68152/0926first seen 2026-10-02 05:42:57
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