Impact of Audit Quality on Sustainability Reporting Credibility in Nigerian Manufacturing Companies

This study investigates the impact of audit quality on the credibility of sustainability reporting among listed manufacturing firms in Nigeria. Survey and causal research design was adopted for the study., data were collected from 27 manufacturing firms listed on the Nigerian Exchange Group over the period 2011–2025. Descriptive statistics, Pearson correlation and system Generalized Method of Moments (GMM) estimators were used to analyze the relationships between audit quality variables and sustainability reporting credibility. Findings indicate that audit firm’s size significantly enhances the credibility of sustainability disclosure. While auditor’s independence showed a positive but statistically insignificant effect. The study recommends that regulatory bodies enforce stricter audit quality standards and that manufacturing firms invest in continuous auditor training on sustainability frameworks such as the Global Reporting Initiative (GRI) and Sustainability Accounting Standards Board (SASB) to improve ESG verification. Similarly, Manufacturing firms should continue to strengthen auditor independence through robust governance mechanisms, including independent audit committees, restrictions on non-audit services, and periodic auditor rotation

Audit Firm size, Sustainability Reporting credibility, Auditor Independence, Manufacturing Firms.

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