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Does women on board affect the socially responsible firms’ effectiveness of internal control?

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  • Heng-Yu Chang
  • Wu-Yueh Hu
  • Hui-Hsuan Liu
  • Huei-Cheng Sue

Abstract

This study examines the relationship between corporate social responsibility (CSR) and the auditor’s commitment to internal control which strengthens the internal control system and reduces fraud. We further investigate the moderating role of gender diversity to validate the effectiveness of internal control in socially responsible firms. The logit model is employed based on 15,511 firm-year observations during 2004–2013. The findings suggest that the internal control effectiveness is positively associated with corporate conducts in social responsibility, and gender diversity strengthens the relationship between CSR and internal control effectiveness, validating that women on board indeed increases corporate transparency and board accountability.

Suggested Citation

  • Heng-Yu Chang & Wu-Yueh Hu & Hui-Hsuan Liu & Huei-Cheng Sue, 2020. "Does women on board affect the socially responsible firms’ effectiveness of internal control?," Applied Economics, Taylor & Francis Journals, vol. 52(56), pages 6162-6170, December.
    • Handle: RePEc:taf:applec:v:52:y:2020:i:56:p:6162-6170
    DOI: 10.1080/00036846.2020.1784836
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