IDEAS home Printed from https://ideas.repec.org/a/taf/reroxx/v34y2021i1p1170-1189.html
   My bibliography  Save this article

Gender diversity in the audit committee and the efficiency of internal control and financial reporting quality

Author

Listed:
  • Nizam Ud Din
  • Xinsheng Cheng
  • Bashir Ahmad
  • Muhammad Fayyaz Sheikh
  • Olawoyin Gregory Adedigba
  • Yang Zhao
  • Shama Nazneen

Abstract

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.

Suggested Citation

  • Nizam Ud Din & Xinsheng Cheng & Bashir Ahmad & Muhammad Fayyaz Sheikh & Olawoyin Gregory Adedigba & Yang Zhao & Shama Nazneen, 2021. "Gender diversity in the audit committee and the efficiency of internal control and financial reporting quality," Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, vol. 34(1), pages 1170-1189, January.
    • Handle: RePEc:taf:reroxx:v:34:y:2021:i:1:p:1170-1189
    DOI: 10.1080/1331677X.2020.1820357
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/1331677X.2020.1820357
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/1331677X.2020.1820357?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Hella Dellai, 2023. "Does Internal Audit Quality Improve Firm Performance? The Moderating Effect of Chief Audit Executive Gender," Information Management and Business Review, AMH International, vol. 15(2), pages 19-28.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:reroxx:v:34:y:2021:i:1:p:1170-1189. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/rero .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.