The moderating role of board gender diversity on the association between audit committee attributes and integrated reporting quality
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DOI: 10.1186/s43093-024-00340-6
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More about this item
Keywords
Integrated reporting quality (IRQ); Audit committee (AC) independence; Audit committee financial expertise; Audit committee frequency of meetings; Audit committee size and board gender diversity;All these keywords.
JEL classification:
- M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
- O16 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Financial Markets; Saving and Capital Investment; Corporate Finance and Governance
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