ESG and Financial Performance. The Effects of Audit Quality and National Culture in the Nigerian and Kenyan Context

Inhaltsverzeichnis (Table of Contents)

• ESG and Financial Performance: The Effects of Audit Quality and National Culture in the Nigerian and Kenyan context
• Chapter 1: Introduction
• 1.1 Background to the Study
• 1.2 Problem Statement
• 1.3 Research Objectives
• 1.4 Research Questions
• 1.5 Significance of the Study
• 1.6 Scope of the Study
• 1.7 Structure of the Thesis
• Chapter 2: Literature Review
• 2.1 Theoretical Framework
• 2.2 Empirical Literature Review
• Chapter 3: Methodology
• 3.1 Research Design
• 3.2 Sample and Data Collection
• 3.3 Measurement of Variables
• 3.4 Statistical Analysis
• Chapter 4: Results and Discussion
• 4.1 Descriptive Statistics
• 4.2 Correlation Analysis
• 4.3 Regression Analysis
• 4.4 Discussion of Findings
• Chapter 5: Conclusion
• 5.1 Summary of Findings
• 5.2 Contributions to Knowledge
• 5.3 Policy Recommendations
• 5.4 Limitations of the Study
• 5.5 Suggestions for Future Research

Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)

The thesis investigates the relationship between environmental, social, and governance (ESG) factors and financial performance in the Nigerian and Kenyan contexts. The study examines the impact of audit quality and national culture on this relationship.

• The impact of ESG factors on financial performance
• The role of audit quality in moderating the relationship between ESG and financial performance
• The influence of national culture on the relationship between ESG, audit quality, and financial performance
• The specific context of ESG implementation in developing economies, such as Nigeria and Kenya
• The implications of findings for corporate governance and sustainability practices

Zusammenfassung der Kapitel (Chapter Summaries)

Chapter 1 introduces the research background, problem statement, research objectives, research questions, significance of the study, scope of the study, and the structure of the thesis. Chapter 2 provides a comprehensive review of the theoretical and empirical literature related to ESG, audit quality, national culture, and financial performance, outlining the conceptual framework for the study. Chapter 3 details the methodology employed, including the research design, data collection and sampling techniques, measurement of variables, and the statistical analysis used. Chapter 4 presents the results and discussion of the data analysis, including descriptive statistics, correlation analysis, and regression analysis. The chapter interprets the findings and analyzes the relationship between the variables of interest in the context of the research questions.

Schlüsselwörter (Keywords)

ESG, financial performance, audit quality, national culture, Nigeria, Kenya, corporate governance, sustainability, emerging markets, developing economies.