Relevant bibliographies by topics / Audit committee diversity

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  1. Journal articles
  2. Dissertations / Theses
  3. Book chapters
  4. Conference papers

Academic literature on the topic 'Audit committee diversity'

Author: Grafiati
Published: 19 May 2025
Last updated: 31 July 2025

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Journal articles on the topic "Audit committee diversity"

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Yamani, Amal. "The synergistic influence of board gender diversity and audit committee on the financial performance of Saudi Arabian banks." International Journal of Accounting, Business and Finance 3, no. 2 (2025): 61–77. https://doi.org/10.55429/ijabf.v3i2.155.

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This study examines the influence of audit committee characteristics on the financial performance (F_PER) of Saudi Arabian Banks and the moderating role of board gender diversity. It analyzes data from 10 Saudi Arabian banks for a period of 10 years, specifically from 2014 to 2023. It uses two metrics to assess F_PER: ROA and ROE. Additionally, two audit committee characteristics–audit committee size and audit committee activities. The observations indicate that audit committee characteristics have varying effects on F_PER, and the results suggest that the audit committee size has a significan
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Alkebsee, Radwan Hussien, Gao-Liang Tian, Muhammad Usman, Muhammad Abubakkar Siddique, and Adeeb A. Alhebry. "Gender diversity in audit committees and audit fees: evidence from China." Managerial Auditing Journal 36, no. 1 (2021): 72–104. http://dx.doi.org/10.1108/maj-06-2019-2326.

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Purpose This study aims to investigate whether the presence of female directors on audit committees affects audit fees in Chinese listed companies. This study also investigates whether the audit committee’s gender diversity moderates the relationship between the firm’s inherent situational factors (e.g. audit complexity and firm risk) and audit fees. Finally, this study investigates whether the effect of the audit committee’s gender diversity on audit fees varies with within-country institutional contingencies (e.g. state-owned enterprises [SOEs] vs non-SOEs and firms that are located in more
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Amara, Naila, Houssam Bouzgarrou, Saad Bourouis, Sajead Mowafaq Alshdaifat, and Hamzeh Al Amosh. "The Interaction Effect of Female Leadership in Audit Committees on the Relationship Between Audit Quality and Corporate Tax Avoidance." Journal of Risk and Financial Management 18, no. 1 (2025): 27. https://doi.org/10.3390/jrfm18010027.

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This study examines the moderating role of female audit committee chairs on the relationship between audit quality (measured by audit fees) and corporate tax avoidance. The analysis is based on 165 UK firms between 2011 and 2021 using static panel data regression models and Lewbel’s heteroscedastic identification method to check robustness. The findings highlight the significant role of audit quality in reducing corporate tax avoidance. In addition, the female audit committee chair strengthens the negative relationship between audit quality and tax avoidance. This study has many implications.
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Mnif Sellami, Yosra, and Imen Cherif. "Female audit committee directorship and audit fees." Managerial Auditing Journal 35, no. 3 (2020): 398–428. http://dx.doi.org/10.1108/maj-12-2018-2121.

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Purpose The purpose of this paper is to examine the association between female audit committee representation and audit fees, taking into account their demographic attributes. Design/methodology/approach Research hypotheses have been tested by performing both univariate and multivariate analyses based on a sample of 790 firm-year observations from Swedish listed firms, spanning the period 2013-2017. Findings Initial finding derived from the empirical analyses provides consistent evidence of a positive association between female audit committee representation and audit fees. Controlling for sel
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Rabab’ah, Mwafag, Omar Al-Sir, and Ali A. Alzoubi. "The Impact of the Audit Committees' Properties on the Quality of the Information in the Banking Financial Reports: A Survey on Saudi Commercial Banks." International Business Research 10, no. 11 (2017): 175. http://dx.doi.org/10.5539/ibr.v10n11p175.

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This study aims to identify the impact of the audit committees' properties on the quality of the information of the banking financial reports in the Saudi commercial banks by identifying the effect of identifying tasks and duties, independence, accounting and banking experience and efficiency of the audit committee on achieving the quality of the Saudi banking and financial reports. 110 questionnaires were distributed on the research sample and 105 questionnaires were received and analyzed through ANOVA. Results indicate that the availability of the audit committees' properties affect increasi
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Madah Marzuki, Marziana. "Audit Committee Diversity, Analysts’ Forecast Accuracy and Earnings Management: Evidence from Malaysia." Journal of Risk and Financial Management 15, no. 4 (2022): 169. http://dx.doi.org/10.3390/jrfm15040169.

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This paper aims to investigate the effect of audit committee ethnicity, as part of the diverse cultures in Malaysia, on analysts’ forecast accuracy. In addition, this study investigates further the interactions between the unique cultures in Malaysia and earnings management to determine whether audit committee ethnicity still plays a role in earnings management. Based on 391 observations of firms followed by analysts from the year 2012 to 2014, our result indicates that firms dominated by Bumiputera audit committees have a higher analyst forecast error. In addition, we found that firms manage
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Aigienohuwa, Osarenren, and Osasogie Irowa-Omoregie. "Audit Committee Diligence and Gender Diversity as Catalysts for Scale Efficiency in Nigerian Manufacturing Firms." FUDMA Journal of Accounting and Finance Research [FUJAFR] 3, no. 1 (2025): 176–85. https://doi.org/10.33003/fujafr-2025.v3i1.184.176-185.

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This study examined the impact of audit committee diligence and gender diversity on scale efficiency in Nigerian manufacturing firms. Audit committee diligence, measured by the frequency of meetings, reflects the committee's commitment to ensuring effective oversight and operational efficiency. Gender diversity introduces diverse perspectives that enhance decision-making processes. Using a panel research approach with data from 50 listed Nigerian manufacturing firms over the period 2012–2022, the study employed panel regression models to analyze the relationship between audit committee attribu
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Juwita, Rakhmini. "The Role of Gender Diversity in Corporate Governance for Quality Assurance of Financial Reports with Audit Fees as Moderating Variables." European Journal of Business and Management Research 8, no. 1 (2023): 93–99. http://dx.doi.org/10.24018/ejbmr.2023.8.1.1753.

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This study used audit fees as a moderating variable to examine how gender diversity on the board of directors, board of commissioners, and audit committee affects the quality of financial statements. In this study, financial statements for a sample of LQ 45 companies listed on the Indonesia Stock Exchange from 2019 to 2021 were employed to collect the data, which were then analyzed using Eviews 9. Gender diversity of the board of commissioners, board of directors, committee board audit, employed the percentage of the number of the board of directors, board of commissioners, female audit commit
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Yahaya, Onipe Adabenege. "Audit Committee Gender Diversity and Its Impact on Earnings Quality." International Journal of Business and Finance 5, no. 1 (2025): 1–35. https://doi.org/10.5281/zenodo.15319819.

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The persistent concerns over financial reporting credibility and the role of governance structures have heightened scholarly interest in the impact of boardroom diversity on earnings quality. Despite growing advocacy for gender inclusion, empirical evidence on the influence of audit committee gender diversity on earnings quality remains inconclusive, particularly in emerging markets. This study investigates the relationship between the gender composition of audit committees and the quality of reported earnings among 150 publicly listed firms in Nigeria from 2014 to 2023. The primary objective
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Yolanda, Chintia Faras, and Sany Dwita. "Pengaruh Karakteristik Komite Audit terhadap Kualitas Audit." JURNAL EKSPLORASI AKUNTANSI 7, no. 2 (2025): 800–814. https://doi.org/10.24036/jea.v7i2.2598.

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This study examines the effect of audit committee characteristics, namely audit committee industry expertise, audit committee legal expertise, and audit committee gender diversity on audit quality. The population used in this study are non-financial sector companies listed on the Indonesia Stock Exchange in 2021-2023. The sampling technique in this study was purposive sampling, where the sample taken was 240 companies. The statistical method used in this research is multiple linear regression analysis. The results of this study are audit committee industry expertise, audit committee legal expe
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Dissertations / Theses on the topic "Audit committee diversity"

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Mehedi, Sohel. "Social value relevance corporate governance and organizational outcome." Phd thesis, Australian Catholic University, 2025. https://acuresearchbank.acu.edu.au/download/385ff450a9507480e18aa9af84555e2094379320d46b7d79c3585f952bac8718/2397265/Mehedi_2025_Social_value_relevance_corporate_governance_and.pdf.

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We utilize unbalanced panel data from Refinitiv Eikon covering 9,960 global firms from 2002 to 2022. We conduct a panel regression analysis to find out the association between independent and dependent variables. In addition, we estimate entropy balancing estimation, the two-step system generalised method of moments (GMM) and the generalised estimating equation (GEE) to address endogeneity issues. In the current study, we investigate four models. The aim of our first model is to investigate the association between board demographic, structural, and capital diversity, and corporate carbon perfo
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Bel, Oms Inmaculada. "Gender diversity on Boards and Audit Committees of Spanish listed firms." Doctoral thesis, Universitat Jaume I, 2014. http://hdl.handle.net/10803/669065.

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The aim of this thesis is to analyse whether gender diversity on the decision-making bodies of Spanish listed companies may influence the decisions made by these bodies. To achieve this general goal, we propose four specific objectives. The first aim is to analyse whether gender diversity on Audit Committees (hereinafter AC’s) impacts on the financial reporting quality, measured in terms of the type of opinion issued by external auditors in their audit reports. We analyse unqualified and qualified audit opinions. Moreover, the qualifications are divided into two groups: (1) errors, non-
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Ai-LingHong and 洪愛苓. "Audit Committee Diversity and Financial Reporting Quality." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/44463338081108449720.

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碩士<br>國立成功大學<br>會計學系碩博士班<br>100<br>The purpose of this study is to investigate the association between audit committee diversity and financial reporting quality. Audit committee diversity is defined as to include diverse gender, education degree, nationality and expertise. Listed publicly companies in Taiwan with audit committee from 2006 to 2010 are used as a sample to test the hypotheses by regression analysis in the research. The results suggest：(1) the firm with female audit committee member is more likely to reduce financial reporting quality, but not significant, (2) the education degree
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Huang, Chih-Yi, and 黃之誼. "The Linkage between Audit Committee Gender Diversity and Corporate Performance versus Risks." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/37apza.

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碩士<br>國立彰化師範大學<br>財務金融技術學系<br>105<br>Based on the data of 796 listed non-financial firms on the Taiwan Stock Exchange (TWSE) covering the period of 2013~2015, this paper examines the linkage between the degree of company’s audit committee gender diversity and corporate performance and risk. Company’s audit committee is composed of all independent director and its main function is independently and professionally managerial monitoring. Existing literature has mentioned that female director/top management tends to be more conservative, cautious and risk-averse, and existing studies have also sho
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Book chapters on the topic "Audit committee diversity"

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Bala, Hussaini, Armaya’u Alhaji Sani, Mujeeb Saif Mohsen Al-Absy, Ghousia Khatoon, Nusrathunnisa, and Samira Benbelgacem. "Gauging the Act of Female Board and Audit Committee Attributes on Creative Accounting Practice: The Moderating Effect of Board Age Diversity." In Studies in Systems, Decision and Control. Springer Nature Switzerland, 2024. https://doi.org/10.1007/978-3-031-71526-6_101.

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Routray, Saroj Kumar, and Sabat Kumar Digal. "Corporate performance and sustainability: the role of audit committees, board composition, and CEO duality." In Future of Management: Embracing Sustainability, Diversity, and Inclusivity. Routledge, 2024. http://dx.doi.org/10.1201/9781003564447-15.

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Tricker, Bob. "Board Activities: Corporate Governance in Practice." In Corporate Governance. Oxford University Press, 2019. http://dx.doi.org/10.1093/hebz/9780198809869.003.0018.

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This chapter highlights the importance of board committees, particularly the remuneration committee, the nomination committee, and the audit committee. It explains that the remuneration or compensation committee is responsible for recommending to the board the remuneration packages of executive directors and other top management, while the role of the nomination committee is to suggest names for board membership in an attempt to introduce different experiences, personalities, and diversity to the board. The chapter also discusses the fundamental role the audit committee plays in corporate gove
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Hannigan, Brenda. "6. Corporate governance—board structure and shareholder engagement." In Company Law. Oxford University Press, 2024. http://dx.doi.org/10.1093/he/9780198895930.003.0006.

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This chapter discusses corporate governance in publicly traded companies. The discussion covers the UK Corporate Governance Code, a new edition of which was published in 2024. The chapter first considers the evolution of codes in the UK including with respect to large private companies. The requirements of the UK Code 2024 are considered in detail looking at the responsibilities of the board as well as issues of board composition, especially diversity requirements. The role of board committees, especially the role of the audit committee, is explored. The chapter also provides an overview of th
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Chiu, Holly, Dov Fischer, and Hershey Friedman. "Board Diversity in Audit and Finance Committees: A Case Study of Coca-Cola." In Advanced Series in Management. Emerald Publishing Limited, 2019. http://dx.doi.org/10.1108/s1877-636120190000022006.

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Chandra, Saurabh, and Bhumika Muchan. "Impact of Corporate Governance Policies on Voluntary Corporate Disclosure of Listed Companies in India." In Advances in Logistics, Operations, and Management Science. IGI Global, 2024. https://doi.org/10.4018/979-8-3693-5912-9.ch008.

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Significant corporate governance mechanisms positively influence voluntary corporate disclosure practices among listed companies in India. The level of voluntary corporate disclosure in annual reports of Indian companies is determined by factors such as board size, board independence, board diversity, ownership concentration, and the presence of key committees (audit, nomination, and remuneration committees).Compliance with corporate governance regulations and requirements significantly impacts voluntary corporate disclosure practices in India. This research focuses on the interaction between
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Merter, Abdullah Kürşat, Yavuz Selim Balcioğlu, Sedat Çerez, and Gökhan Özer. "The Impact of Board Qualifications on the Complexity of Sustainability Reports." In Advances in Business Strategy and Competitive Advantage. IGI Global, 2024. https://doi.org/10.4018/979-8-3693-4123-0.ch005.

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The boards of directors serve as an important control unit in the effective management of sustainability reports. Various characteristics, such as the experience and skills of the board members, the presence of female members on the board, and the size of the board, can affect the company's approach to sustainability issues. Therefore, the boards of directors of companies have a critical role in understanding sustainability reports. The objective of this study is to investigate the correlation between the intricacy of sustainability reports and the attributes of the board. For this purpose, fi
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Conference papers on the topic "Audit committee diversity"

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"Does The XBRL Implementation and The Diversity of The Audit Committee Affect Quality of Financial Reports?" In 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting. Galaxy Science, 2021. http://dx.doi.org/10.11594/nstp.2021.1034.

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Williams, B. M., and S. A. Ogundele. "Impact of Board Gender and Diversity on Financial Reporting Quality of Deposit Money Banks (DMBS)." In 27th iSTEAMS-ACity-IEEE International Conference. Society for Multidisciplinary and Advanced Research Techniques - Creative Research Publishers, 2021. http://dx.doi.org/10.22624/aims/isteams-2021/v27p11.

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The continuous decline the financial reporting quality of Deposit Money Banks (DMBS) calls for urgent attention of researchers, this paper hereby examines the impact of board gender and diversity on financial reporting quality of Deposit Money Banks (DMBS). To achieve the objective of this study, the data for this study were mainly be from Secondary from NSE, in this study the researcher selected five (5) major top Deposit Money Banks for statistical evaluation. Panel Data Regression Analysis were employed in order to test the hypotheses of the study. The study revealed that Presence of Women
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