Izvorni znanstveni članak
https://doi.org/10.1080/1331677X.2020.1820357
Gender diversity in the audit committee and the efficiency of internal control and financial reporting quality
Nizam Ud Din
Xinsheng Cheng
Bashir Ahmad
Muhammad Fayyaz Sheikh
Olawoyin Gregory Adedigba
Yang Zhao
Shama Nazneen
Sažetak
This research investigates the relationship between the expertise
of female audit committee (AC) chairs and financial reporting
quality (FRQ). Also, it examines the moderating effect of the
expertise of AC female chairs on the relationships between
internal control (ICS), components of ICS, and FRQ This study
analyses 302 firms listed on the Pakistan Stock Exchange from
2010 to 2016. Data on ICS, FRQ, and other corporate governance
indications are collected manually from annual reports. This study
concludes that the accounting expertise of AC female chairs
enhances FRQ better than their male counterparts. Also, the
accounting expertise of AC female chairs improve corporate governance mechanisms and ICSs (i.e., Control Environment, Control
Activities, and information and communication). This research
offers implications for shareholders and regulators. The accounting expertise of female AC chairs (WACCH) improve monitoring
that enhances shareholder value and investor confidence. The
regulator needs to be stricter regarding the requirements for
AC chairs.
Ključne riječi
gender; accounting expertise; internal control (ICS); female audit committee chairs (WACCH); audit committee (AC)
Hrčak ID:
301222
URI
Datum izdavanja:
31.12.2021.
Posjeta: 795 *