MODERATING EFFECT OF AUDITOR'S INDEPENDENCE ON CHIEF EXECUTIVE OFFICER'S CHARACTERISTICS AND ENVIRONMENTAL DISCLOSURE QUALITY OF LISTED OIL AND GAS FIRMS' IN NIGERIA

Abstract

This study examine the moderating e ect of Auditor's Independence on Chief Executive O cers characteristics and Environmental Disclosure Quality of listed oil and gas ÿrms in Nigeria from 2013 to 2023. Adopting a Causal Comparative research design and a census sample of seven listed oil and gas ÿrms in Nigeria. Relying on secondary sources of data collection and utilizing Multiple Regression techniques for the purpose of analysis. The overall result of estimations shows the existence of a signiÿcant and positive relationship between Chief Executive O cers' Characteristics and Environmental Disclosure Quality of listed oil and gas ÿrms in Nigeria moderated by Auditor's Independence. Consequently, it is conclude that Auditor's Independence e ectively moderates the relationship between CEO characteristics and environmental disclosure quality of listed oil and gas ÿrms in Nigeria and recommended the implementation of institutional reforms aimed at fostering greater auditors independence among oil and gas companies in Nigeria, the need for strong governance structures and institutions to regulate managerial decisions and improved stakeholders demand for more corporate disclosure on the aspect of their activities that a ects the environment.