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Do women on audit committees influence the quality of nonfinancial reporting ? An analysis of listed companies in the SBF 120 index
[Les femmes dans les comités d'audit influencent-elles la qualité du reporting extra-financier ? Cas des sociétés cotées de l'indice SBF 120]

Author

Listed:
  • Mohamed Khenissi

    (MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon)

  • Claire Bassin

    (MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon)

  • François Lantin

    (MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon)

Abstract

This paper examines the influence of female representation in the audit committee (CAD) on the quality of non-financial reporting. The empirical study is conducted on a sample of companies belonging to the SBF 120 stock market index over the period from 2014 to 2021. The results show the positive influence of women's presence on social CSR and overall CSR disclosure. We find that a critical mass of at least three women members of ACD needs to be reached to improve environmental disclosure. The results of our research are in line with PACTE law (2019), which increases requirements for the dissemination and certification of non-financial information, and Copé-Zimmermann law (2011), which strengthens the presence of women on boards of directors and their various committees.

Suggested Citation

  • Mohamed Khenissi & Claire Bassin & François Lantin, 2024. "Do women on audit committees influence the quality of nonfinancial reporting ? An analysis of listed companies in the SBF 120 index [Les femmes dans les comités d'audit influencent-elles la qualité," Post-Print hal-04684806, HAL.
    • Handle: RePEc:hal:journl:hal-04684806
    Note: View the original document on HAL open archive server: https://hal.science/hal-04684806v1
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