Moderating Effect of Audit Quality on the Relationship between Corporate Board Characteristics and Corporate Environmental Information Disclosure in Nigeria: A Theoretical Framework Proposal

Abstract

The main objective of this study is to proposed a theoretical framework to examine the moderating effect of audit quality on the relationship between corporate board characteristics and corporate environmental information disclosure. The component of board characteristics considered is board size, board independence, board tenure, board gender composition and foreign directors. In addition, the moderating role of audit quality on the relationship between corporate board characteristics and corporate environmental disclosure was considered. The methodology adopted in this study was content review of related literatures. The study revealed that there is a positive correlation between corporate board characteristics and corporate environmental disclosure.