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Journal articles on the topic 'Audit committee diversity'

Author: Grafiati

Published: 19 May 2025

Last updated: 31 July 2025

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1

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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2

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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Yahaya, Onipe Adabenege. "Audit Committee and Tax Aggressiveness." Journal of Auditing and Assurance 15, no. 1 (2025): 112–45. https://doi.org/10.28312/jaa.v15i1.112.

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This study investigates the relationship between audit committee characteristics and tax aggressiveness in publicly traded companies from 2014 to 2023. The purpose is to explore whether key attributes of audit committees, such as independence, size, meeting frequency, and gender diversity, influence the extent of tax planning activities that deviate from statutory compliance. Using a panel dataset of 153 firms across eleven (11) industries, a pooled (ordinary least squares) regression model was employed to analyze the impact of audit committee attributes on effective tax rates (ETR) as proxy f

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Bello, Rahman Ayodeji, and Ngerebo-A. Tamunonimim A. "Effect of Board Gender Diversity on ESG Sustainability Transparency in Nigeria Money-Depositing Listed Banks." International Journal of Research and Scientific Innovation XII, no. VI (2025): 814–26. https://doi.org/10.51244/ijrsi.2025.12060065.

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This study examines the impact of board gender diversity and key committee gender diversity (audit, risk, remuneration, and nomination) on Environmental, Social, and Governance (ESG) disclosure among listed commercial banks in Nigeria from 2012 onwards. Using linear regression, robust regression, fixed effects, and random effects models, the analysis reveals that board gender diversity (BGD) does not significantly influence ESG disclosure. However, audit and risk committee gender diversity play a more pivotal role, with audit committee diversity showing a negative effect on ESG transparency in

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Amara, Naila, Saad Bourouis, Sajead Mowafaq Alshdaifat, Houssam Bouzgarrou, and Hamzeh Al Amosh. "The Impact of Audit Quality and Female Audit Committee Characteristics on Earnings Management: Evidence from the UK." Journal of Risk and Financial Management 18, no. 3 (2025): 136. https://doi.org/10.3390/jrfm18030136.

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This study explores the impact of audit quality and the proportion of women on an audit committee on earnings management. Moreover, we examined how age diversity and the presence of non-foreign women on audit committees influence earnings management. Our study utilizes data from 165 UK-based listed companies between 2011 and 2021. A combination of static and dynamic analysis was used to empirically reveal our results. The results show a negative and significant relationship between audit quality and earnings management, as per the Kothari model. The presence of a female audit committee does no

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Safitri Nurul Aisyah and Isna Putri Rahmawati. "AUDIT COMMITTEE CHARACTERISTICS AND VOLUNTARY DISCLOSURE (STUDY ON MANUFACTURING COMPANIES IN 2017-2019)." AKUMULASI: Indonesian Journal of Applied Accounting and Finance 1, no. 1 (2022): 1–12. http://dx.doi.org/10.20961/akumulasi.v1i1.248.

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This study centers on how the audit committee's characteristics impact voluntary disclosure. The composition of the audit committee is shown by its size, percentage of independent commissioners, and gender diversity. This study used 255 observations over 3 years, from 2017 to 2019, and samples from industrial firms recorded on the Indonesia Stock Exchange. In this study, a multiple linear analysis is conducted. The results show that the audit committee size has a negative effect on voluntary disclosure. The ratio of independent commissioners and the gender diversity of the audit committee have

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Miglani, Seema, and Kamran Ahmed. "Gender diversity on audit committees and its impact on audit fees: evidence from India." Accounting Research Journal 32, no. 4 (2019): 568–86. http://dx.doi.org/10.1108/arj-01-2018-0001.

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Purpose The purpose of this study is to examine the relationship existing between gender diverse (women directors) audit committees and audit fees. Design/methodology/approach The authors use a sample of 200 listed Indian firms over a four-year period (2011-2014). Ordinary least squares regression is used to assess whether and how the presence of women directors on audit committees affects the fee paid to the external auditor in India. To deal with the self-selection bias, the authors use a two-stage model developed using Heckman’s (1976) method. Findings The results show a significant positiv

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Akaro Mainoma, Prof Mohammed, Prof Solomon Aza Prof. Solomon Aza, and Obed Bontur Ishaku. "Effect Of Audit Committee and Risk Committee Attributes on Risk Disclosures of Listed Deposit Money Banks in Nigeria." Journal of Research in Business and Management 13, no. 6 (2025): 169–78. https://doi.org/10.35629/3002-1306169178.

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Risk disclosures are an essential component of corporate governance, as they provide stakeholders with vital information on the financial health and risk exposures of companies. For financial institutions like Nigerian Deposit Money Banks (DMBs), these disclosures are particularly critical, as they help to assess a bank's resilience to potential risks such as credit, operational, market, and liquidity risks.This study examines the effect of audit and risk committee attributes on risk disclosures within Nigerian Deposit Money Banks (DMBs). Using panel regression analysis on data from 140 bank-y

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Okolo, Marvis Ndu, and Michael Tonbraladoh Sinebe. "Dimensions of Audit Committee Quality and CEO Compensation: Examining the Linear Relationship." International Journal of Economics and Financial Issues 15, no. 1 (2024): 378–85. https://doi.org/10.32479/ijefi.17935.

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This study examined the linear relationship between audit committee attributes, proxied with audit committee female diversity, audit committee diligent meeting, audit committee independence and audit committee size and Chief Executive Officer’s compensation, with firm size as a control variable. The study utilised data from 53 non-financial firms between 2013 and 2022 listed in the Nigerian Exchange Group. Using, STAT 14, the study also presented the descriptive statistics information, the correlation matrix and results of Random-effects GLS regression of the study. The results indicate that a

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Dr., Adewumi Ademola Adeniran, and Olatunji Oludayo Osunwole. "Unveiling Transparency: A Deep Dive into the Audit Committee's Role in Enhancing Financial Performance of Quoted Manufacturing Companies in Nigeria." Journal of Economics, Finance And Management Studies, no. 01 (January 20, 2025): 460–68. https://doi.org/10.5281/zenodo.14698207.

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This research looks at the critical role that audit committees play in improving the financial performance of Nigerian-listed manufacturing companies. The study, which spans the years 2014 to 2023, looks at how audit committee features, such as meeting frequency, size, and gender diversity, affect financial measures including Return on Capital Employed (ROCE), Return on Equity (ROE), and Profit before Interest and Tax. The research takes a quantitative approach, analyzing data from ten chosen manufacturing companies listed on the Nigerian Stock Exchange. The data demonstrate that more frequent

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McLaughlin, Craig, Stephen Armstrong, Maha W. Moustafa, and Ahmed A. Elamer. "Audit committee diversity and corporate scandals: evidence from the UK." International Journal of Accounting & Information Management 29, no. 5 (2021): 734–63. http://dx.doi.org/10.1108/ijaim-01-2021-0024.

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Purpose This paper aims to empirically analyse specific characteristics of an audit committee that could be associated with the likelihood of corporate fraud/scandal/sanctions. Design/methodology/approach The sample includes all firms that were investigated by the Financial Reporting Council through the audit enforcement procedure from 2014 to 2019, and two matched no-scandal firms. It uses logistic binary regression analysis to examine the hypotheses. Findings Results based on the logit regression suggest that audit member tenure and audit committee meeting frequency both have positive associ

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Aloysius, E. Agada, and S. Lazarus Mary. "Audit Committee Attributes and Financial Performance: Evidence from Selected Deposit Money Banks in Nigeria." GPH-International Journal of Business Management 07, no. 05 (2024): 82–96. https://doi.org/10.5281/zenodo.12621155.

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<em>This study examined the effect of Audit Committee Attributes on Financial Performance listed deposit money banks in Nigeria.</em><em> Audit committee size, gender diversity and audit committee meeting were proxy for audit committee attributes while financial performance was measured with return on asset.</em> <em>Ex-post facto research design was adopted and secondary data were collected from annual reports and accounts of selected deposit money banks covering ten years from 2014 to 2023. </em><em>The population of the study comprised of the 15 deposit money banks listed on Nigerian Exchan

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J., Adamu,, and Ugwudioha, O. "Effects of Audit Committee Characteristics on the Financial Performance of Listed Industrial Goods Firms in Nigeria." African Journal of Accounting and Financial Research 8, no. 1 (2025): 153–67. https://doi.org/10.52589/ajafr-jobvl9r7.

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This study examined the effect of audit committee characteristics (proxy as audit committee size, audit committee composition, audit committee meetings, audit committee frequency of meeting, audit committee financial expertise, and audit committee gender diversity) on the financial performance (ROA) of listed industrial goods firms in Nigeria from 2013 to 2023. The data were analysed using panel regression analysis. Findings revealed that audit committee size has a significant positive effect on ROA of listed industrial firms in Nigeria, while audit committee independence has a significant pos

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Oradi, Javad, and Javad Izadi. "Audit committee gender diversity and financial reporting: evidence from restatements." Managerial Auditing Journal 35, no. 1 (2019): 67–92. http://dx.doi.org/10.1108/maj-10-2018-2048.

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Purpose The purpose of this paper is to investigate the association between gender diversity on the audit committees and the incidence of financial restatements. Design/methodology/approach Using a sample of 683 firm-year observations from Iranian listed companies for the period 2013 to 2017, this paper uses a logistic regression model to examine a research hypothesis related to the association between the presence of female members on the audit committee and the incidence of financial restatements. Findings After controlling for other restatement-related factors, the authors find that the pre

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Ali, Ayalew, and Sitotaw Wodajio. "Audit committee characteristics nexus corporate social responsibilities disclosure of insurance companies in Ethiopia." Scientific Temper 16, no. 05 (2025): 4190–205. https://doi.org/10.58414/scientifictemper.2025.16.5.04.

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In light of the increasing focus on the audit committee's potential influence on financial and non-financial reporting, this study aims to explore the impact of audit committee characteristics on the corporate social responsibility disclosures of insurance companies in Ethiopia from 2015 to 2022. The research employed the generalized method of moments (GMM) model to analyze the relationship. The findings indicate that the size of the audit committee (ACS), its independence (ACI), gender diversity (ACGD), and financial expertise (ACFE) significantly and positively influence the disclosure of co

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Balagobei, Saseela, and Gnanasothy Keerthana. "Audit Committee Characteristics, Gender Diversity and Earnings Management: Evidence from Listed Companies in Sri Lanka." Journal of Emerging Financial Markets and Policy 1, no. 2 (2022): 1–13. http://dx.doi.org/10.4038/jefmp.v1i2.5.

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The study aims to explore the impact of audit committee characteristics and gender diversity on the earnings management of listed companies in Sri Lanka. The sample comprises 107 companies listed on the Colombo Stock Exchange (CSE) for the five years from 2017 to 2021. The audit committee size, independence, financial expertise, and the number of audit committee meetings proxy for audit committee characteristics while gender diversity is measured by the number of female directors on the board. This study used discretionary accruals as a signal of the presence of earnings management. The result

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Babalola, Faith Ibukun, Eseoghene Kokogho, Princess Eloho Odio, Mary Oyenike Adeyanju, and Zamathula Sikhakhane Nwokediegwu. "Audit Committees and Financial Reporting Quality: A Conceptual Analysis of Governance Structures and Their Impact on Transparency." International Journal of Management and Organizational Research 4, no. 1 (2025): 89–100. https://doi.org/10.54660/ijmor.2025.4.1.89-100.

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This paper explores the critical role of audit committees in enhancing the quality of financial reporting within corporate governance structures. It offers a conceptual analysis of how governance frameworks, including board independence, committee composition, and resource allocation, influence audit committees' ability to ensure accuracy, reliability, and transparency in financial reporting. The study reviews existing literature on the relationship between audit committees and financial reporting quality, focusing on key factors such as financial expertise, independence, and regulatory framew

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Alipour, Saeed, and Davood Mostafazadeh. "Board Gender Diversity, Audit Effort, and Financial Reporting Quality." New challenges in accounting and finance 12 (December 2024): 30–41. https://doi.org/10.32038/ncaf.2024.12.03.

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This study aims to examine the role of board and audit committee gender diversity in audit effort and financial reporting quality. The research follows a quasi-experimental, ex-post-facto design. To test the research hypotheses, financial data from 163 companies listed on the Tehran Stock Exchange between 2012 and 2022 are analyzed using multivariate regression and panel data techniques. The findings reject all four hypotheses. Specifically, the results of the first hypothesis test indicate that the gender composition of the audit committee has a significant negative impact on audit effort, me

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Patience Ote Ola (Ph.D) and Odike Abraham Ijwo. "Audit Committee Characteristics and Quality of Financial Statements of Listed Cement Companies In Nigeria." UMYU Journal of Accounting and Finance Research 5, no. 1 (2023): 39–49. http://dx.doi.org/10.61143/umyu-jafr.5(1)2023.004.

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This study investigates the effect of audit committee characteristics on the quality of financial statements. The data was obtained from 3 listed cement companies from 2011 to 2022. The study employed multiple regression technique. The study found that Audit Committee Size (ACS) insignificantly increases earnings management thereby reducing the quality of financial statement (QFS), while Audit Committee Independence (ACI), Audit Committee Accounting Expertise (ACAE) and Audit Committee Gender Diversity (ACGD) insignificantly reduces earnings management thereby increasing the quality of financi

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Jwailes, Ahmad Rajab, and Rasha Hamada. "The Effect OF Audit Committee Characteristics ( Committee Size , Committee Independence , Committee Gender Diversity ,Committee Frequency Of Meetings On Jordanian Firm Performance TQ." IJRDO - Journal of Business Management 7, no. 10 (2021): 14–32. http://dx.doi.org/10.53555/bm.v7i10.4659.

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This paper seeks to investigate the effect of audit committee characteristics on the company’s performance. The sample consists of 198 non-financial companies listed on the Amman Stock Exchange (ASE) over the period 2010-2020. The results of the study show that the audit committee size, independence and gender diversity have a significant positive relationship with firm’s performance TQ whereas experience and frequency of meetings has an insignificant association. The results of the study could be beneficial for managers and boards in making suitable choices about audit committee characteristi

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Samba, Codou, Seemantini Madhukar Pathak, and Mengge Li. "Audit Committee Diversity and Financial Restatements." Academy of Management Proceedings 2016, no. 1 (2016): 16755. http://dx.doi.org/10.5465/ambpp.2016.16755abstract.

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Syahri, Syahri, Inten Meutia, and Sari Mustika Widyastuti. "THE ROLE OF THE AUDIT COMMITTEE AND GENDER DIVERSITY IN THE QUALITY OF SUSTAINABILITY REPORT DISCLOSURES." Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi 20, no. 1 (2024): 1–16. http://dx.doi.org/10.35449/jemasi.v20i1.787.

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This research aims to determine the role of the audit committee and gender diversity in Sustainability Reports. This research is a quantitative descriptive research that will use a causality approach in identifying the role of the audit committee and gender diversity on the quality of sustainability report disclosures. This research uses issuer data sourced from issuers' annual reports and sustainability reports from the NCCR website for the 2019-2021 period obtained from 231 companies. The analytical method used is multiple linear regression analysis. The research results show that the variab

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Sinaga, Judith T. G., and Valentine Siagian. "Agency cost, audit committee size and gender diversity on financial reporting timeliness." Accounting Journal of Binaniaga 10, no. 01 (2025): 71–84. https://doi.org/10.33062/ajb.v10i01.83.

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This study aims to explore on the effect of agency cost, audit committee size, gender diversity on financial reporting timeliness. Reporting timeliness plays a crucial part in making decisions. The credibility of financial statements is shown on its timeliness. The impact of audit fee, audit committee size, auditor gender, and Chief Financial Officer (CFO) gender on the promptness of financial reporting among Indonesia Stock Exchange-listed companies is investigated in this study. This study uses a quantitative approach to evaluate the association between these variables and the speed of finan

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Xiang, Rui, Meng Qin, and Craig A. Peterson. "Gender Diversity of Audit Committees and Audit Fees: Evidence from Chinese Listed Companies." Asian Journal of Finance & Accounting 7, no. 2 (2015): 239. http://dx.doi.org/10.5296/ajfa.v7i2.8550.

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<p>This paper investigates whether women, who serve on the audit committee of the board, can have a significant impact in reducing audit fees paid by China's A-share listed companies during the period 2004 to 2007. We show that audit committees composed of both men and women pay significantly smaller audit fees. The relationship is significantly greater in non-state enterprises than that exhibited by state-owned enterprises and significantly greater in companies deemed to have weak management vis-à-vis strong management. Further analysis shows that the composition of the committee is irr

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Ahmad, Muhammad Ahmad, and Sunday Inyada. "Assessing Audit Committee Effectiveness on Real Earnings Management of Listed Non-Financial Firms in Nigeria." AFAR Multidisciplinary Journal of Management Sciences (MJMS) 7, no. 1 & 2 (2024): 102–13. https://doi.org/10.5281/zenodo.14561933.

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The study is aimed at investigating the potential impact of audit committee in the financial performance of listed non-financial firms in Nigeria for a period of 10years spanning 2011-202. The dependent variable of the study is real earnings management proxy Srivastava (2019) revised model while the independent variable of the study is audit committee proxy by audit committee independence, audit committee size, audit committee diversity and audit committee meetings. The study arrived at 760 firm year observations from a population of 113 listed non-financial companies

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Ibrahim, Mohammed, Nasir Mohammed, and Mohammed Abubakar Hamza. "Moderator Effect of Audit Committee on Earnings Management and Board Diversity." International Journal of Management, Finance and Accounting 4, no. 1 (2023): 37–51. http://dx.doi.org/10.33093/ijomfa.2023.4.1.3.

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This study examined the effect of board diversity, audit committee and earnings management of oil and gas (o&g) companies listed in Nigeria stock exchange. Female directors and foreign directors served as proxies for board diversity, audit committee independence and meeting frequency were moderating variables to study possible discretionary accruals in earnings. Eleven o&g companies in Nigeria that were listed that had consistently produced audited yearly financial reports from 2009 to 2019 were employed to accomplish the study's goals. Regression models with fixed and random effects w

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Wulan Retnowati, Nur Rahayu, and Muhammad Satibi. "Determinants of Financial Reporting Timeliness and its Effect on Firm Value in Properties and Real Estate Sector Companies Listed on the Indonesia Stock Exchange." Journal of Applied Business, Taxation and Economics Research 4, no. 4 (2025): 685–96. https://doi.org/10.54408/jabter.v4i4.387.

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The research aims to examine the impact of audit committee size, audit committee expertise, audit committee meeting frequency, audit committee independence, and audit committee gender diversity on the timeliness of financial reporting and its effect on firm value. The population of this study consists of property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2022. The sampling technique used is purposive sampling, resulting in a sample of 44 companies. This study employs a quantitative approach utilizing secondary data obtained from the Indonesia Stock Exchange.

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Gregory, Varolien, Haslinda Yusoff, Roszana Tapsir, and Hasan Fauzi. "INVESTIGATING THE IMPACT OF AUDIT COMMITTEE ATTRIBUTES ON COMPANY PERFORMANCE: A MALAYSIAN FOCUS." Journal of Nusantara Studies (JONUS) 9, no. 2 (2024): 185–217. http://dx.doi.org/10.24200/jonus.vol9iss2pp185-217.

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Background and Purpose: This study aims to examine the relationship between selected audit committee attributes (gender diversity, size, meeting, independence, expertise) and company performance that are assessed as return on equity (ROE) and return on asset (ROA). As one of the primary corporate governance mechanisms facilitating corporate efficiency, audit committees positively impact company performance. Methodology: This quantitative cross-sectional study underpinned the agency theory through the target population: public listed companies under the Bursa Malaysia. Secondary data were gathe

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Adegboye, Alex, Stephen Ojeka, Oluwaseyi Alabi, Udochukwu Alo, and Adenike Aina. "AUDIT COMMITTEE CHARACTERISTICS AND SUSTAINABILITY PERFORMANCE IN NIGERIAN LISTED BANKS." Business: Theory and Practice 21, no. 2 (2020): 469–76. http://dx.doi.org/10.3846/btp.2020.10463.

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This study investigates the influence of audit committee characteristics on the sustainability disclosure among the Nigerian listed banks. Using the Fixed Effect regression estimator of panel data for ten (10) listed banks in Nigeria over the period of 2014–2016, the result shows that the influence of audit committee independence and gender diversity of audit committee are significantly positive on the sustainability disclosure. However, the audit committee magnitude has a negative and significant influence on the sustainability disclosure. This paper is unique as we consider the importance of

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Okeke, Prince Chinedu. "Audit Committee Attributes and Financial Performance of Insurance Firms in Nigeria." Journal of Accounting and Financial Management 9, no. 3 (2023): 31–43. http://dx.doi.org/10.56201/jafm.v9.no3.2023.pg31.43.

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The study investigated the effect of audit committee characteristics on the financial performance of firms listed under insurance sector, on the Nigerian stock exchange group covering 2017 to 2021. The study set out four objectives that includes examining the impact of audit committee independence, audit committee size, audit committee gender diversity and audit committee meeting on the return on assets of insurance firms in Nigeria. Ex post facto research design was adopted as suitable which allowed the study to gather secondary data from annual reports of the firms. The insurance sector has

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Ibrahimi, Mohammed, Aymane Chemmaa, and Mohammed Amine. "Between transparency and manipulation: The influence of audit committees on earnings management in Morocco." Corporate Board: Role, Duties and Composition 21, no. 2 (2025): 58–69. https://doi.org/10.22495/cbv21i2art5.

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Although numerous studies have focused on the role of audit committees in limiting earnings management practices in developed countries, emerging markets have received limited attention. This study addresses this gap by examining the effectiveness of the 2008 Moroccan Code of Good Corporate Governance Practices through an analysis of the influence of audit committee characteristics on earnings management in companies listed on the Casablanca Stock Exchange (CSE) between 2018 and 2022. Using the generalized method of moments (GMM) on a sample of 34 companies, the results reveal a negative and s

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Amara, Naila, Saad Bourouis, Sajead Mowafaq Alshdaifat, Houssam Bouzgarrou, and Hany Elbardan. "Do female audit committee characteristics influence audit fees? Evidence from the UK." Problems and Perspectives in Management 23, no. 2 (2025): 621–33. https://doi.org/10.21511/ppm.23(2).2025.45.

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This study examines the effect of female representation on audit fees in listed UK companies, concentrating on the demographic characteristics of female directors, specifically age and nationality. Using a sample of 165 FTSE 350 companies from 2011 to 2021, generalized least squares regression models are employed to test the link between female audit committee members and audit fees from both the demand and supply sides. The results show a negative relationship between the proportion of females on audit committees and audit fees with a coefficient of –0.2273 (p &amp;lt; 0.05). Thus, higher

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Deslandes, Manon, Anne Fortin, and Suzanne Landry. "Audit committee characteristics and tax aggressiveness." Managerial Auditing Journal 35, no. 2 (2019): 272–93. http://dx.doi.org/10.1108/maj-12-2018-2109.

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Purpose This study aims to analyze the relationship between a company’s use of aggressive tax planning and several audit committee members’ characteristics, namely, independence, expertise, diligence and gender diversity. Design/methodology/approach This paper is an empirical research using archival data from 289 Canadian listed companies for the 2011-2015 period. Findings The authors find that measures of expertise and diligence are significantly related to tax aggressiveness. Financial expertise and tenure on the audit committee play an important role in constraining tax aggressiveness, as d

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Philip, Kiprotich Bii, and Mwai Kinuthia Peter. "Effects of Audit Committee on Fraudulent Financial Reporting Among Listed Firms in Kenya." Journal of Economics, Finance And Management Studies 07, no. 04 (2024): 1762–71. https://doi.org/10.5281/zenodo.10931681.

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Fraudulent financial reporting poses significant risks to the integrity of financial markets, investor confidence, and the overall economy. As a result, effective corporate governance mechanisms are crucial in mitigating the occurrence of fraudulent activities. The audit committee, as a key component of corporate governance, plays a vital role in overseeing financial reporting and providing assurance on the reliability of financial statements. This paper aims to explore the effects of audit committee characteristics on fraudulent financial reporting of listed firms in Kenya. Specifically, the

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Wahome, Emmanuel C. M., Prof Lucy Rono, and Dr Jacob Yego. "The Moderating Effect of Institutional Ownership on the Relationship between Audit Committee Characteristics and Corporate Sustainability Disclosure among Listed Firms in East Africa Community Member States." International Journal of Scientific Research and Management (IJSRM) 13, no. 02 (2025): 8319–26. https://doi.org/10.18535/ijsrm/v13i02.em01.

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This paper is investigating the moderation effect of institutional ownership on the relationship between audit committee characteristics and corporate sustainability disclosure. The study was formed on agency and stakeholder theories, using secondary data from 708 firm-year observations spanning 2012–2022. The findings indicated that audit committee characteristics (gender diversity, frequency of meetings, financial expertise, and size) significantly enhance CSD. Institutional ownership moderates these relationships positively, emphasizing on the impact of governance mechanisms on disclosures.

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Laurens, Sebastianus. "Gender diversity and the stock price." Corporate and Business Strategy Review 3, no. 2, special issue (2022): 273–80. http://dx.doi.org/10.22495/cbsrv3i2siart8.

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The current study evaluates how gender diversity impacts the stock price, whether on the audit committee, commissioners, or directors, using firm size as the moderating variable. A total of 240 secondary data samples were derived from 24 publicly listed banking institutions from 2012–2021. The multiple regression and moderated regression analysis used to process the sample research was considered the most suitable for this study. The statistical test in the first model showed that the existence of women executives on the board of directors impacts the stock price. This first model result is in

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Masmoudi Mardessi, Sana, and Yosra Makni Fourati. "The impact of audit committee on real earnings management: Evidence from Netherlands." Corporate Governance and Sustainability Review 4, no. 1 (2020): 33–46. http://dx.doi.org/10.22495/cgsrv4i1p3.

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This paper aims to examine the effect of the characteristics of an audit committee on real earnings management in the Dutch context. Our sample is composed of 80 non-financial companies listed on the Amsterdam Stock Exchange during the period between 2010 and 2017. Four proxies are used to measure audit committee characteristics, namely, audit committee independence, financial expertise, gender diversity, and audit committee meetings. To test our hypotheses, we use a regression model to identify the influence of a set of audit committee characteristics on real earnings management after control

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Abdulkarim, Umar Farouk, and Adeshina Aminat Omowumi. "EFFECT OF AUDIT COMMITTEE ATTRIBUTES ON FINANCIAL PERFORMANCE OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA." International Journal of Accounting, Management and Economic Review 1, no. 1 (2025): 1–27. https://doi.org/10.57233/ijamer.v1i1.01.

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This study examined the impact of audit committee attributes on financial performance of listed industrial goods firms in Nigeria. Audit committee attributes is proxied by audit meetings, audit independence, audit size and audit gender diversity, while financial performance is proxy by return on asset (ROA). Data for the study were obtained from audited annual report and account of the sampled firms which consist of ten (9) listed industrial goods firms in Nigeria for a period of 10 years from 2013 to 2022 on the Nigeria Exchange Group giving a rise to 90 industrial goods observations. Multipl

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Julianti, Intan Kurnida, and Fuad Fuad. "The Likelihood of Financial Reporting Fraud: Does the Gender of CEO, CFO, Board of Commissioners, and Audit Committee Matter?" Jurnal Akuntansi Bisnis 21, no. 2 (2023): 149–72. http://dx.doi.org/10.24167/jab.v21i2.10944.

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The purpose of this study is to examine whether the presence of women in executive positions such as CEO, CFO, board of commissioners, and audit committee can reduce the occurrence of financial statement fraud. The sample was selected from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2022. The results of this study show that female CFOs and audit committees have a negative and significant influence. This indicates that the presence of women in the CFO position and the audit committee can reduce the occurrence of financial statement fraud in companies. This

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Yahya, Ali Thabit, Sheena Rehman, Najib H. S. Farhan, and Faozi A. Almaqtari. "Does the effectiveness of board and audit committees influence the environmental and sustainability performance: A Comparative study of developed and developing countries." International Journal of Innovative Research and Scientific Studies 8, no. 3 (2025): 164–74. https://doi.org/10.53894/ijirss.v8i3.6470.

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This study examines the impact of board and audit committee attributes on the sustainability and environmental performance of 3,752 firms from Europe and Asia. Using this panel dataset spanning from 2016 to 2021, the study applies fixed and random effects models. Findings revealed a substantial influence of board size, independence, expertise, and diversity on sustainability performance, with board diversity exhibiting the highest influence in cultivating environmental responsibility. In addition, the independence and expertise of the audit committee are positively significant in enhancing sus

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Lawrence, U. Egbadju. "Audit Committee Characteristics and Financial Restatement of Quoted Non-Financial Firms in Nigeria." IIARD INTERNATIONAL JOURNAL OF BANKING AND FINANCE RESEARCH 9, no. 3 (2023): 80–94. http://dx.doi.org/10.56201/ijbfr.v9.no3.2023.pg80.94.

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This study investigates whether there is any relationship between audit committee characteristics and financial restatement. Using secondary data over the period from 2005 to 2020 of 76 non- financial firms, the results of the generalized methods of moments (GMM) reveal that audit committee independence, audit committee diversity, audit committee meetings and audit committee expertise are positively significant with financial restatement while total audit committee size is negatively insignificant with it. The overall results shows that although most of the audit committee characteristics sign

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Shariff kabara, Ali, Dewi Fariha Abdullah, and Aniza Bint Othman. "Audit Committee Diversity toward Voluntary Disclosure Reporting with Existence of Regulatory Regime as Moderation Variable: a Critical Review." International Journal of Engineering & Technology 7, no. 3.30 (2018): 341. http://dx.doi.org/10.14419/ijet.v7i3.30.18330.

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The audit committee is a fundamental and prerequisite tool for fulfilling board’s monitoring role of ensuring transparency, financial and managerial efficiency. Therefore, it has been applied to address perceived governance failure. This paper aims to critically review the previous literature on the relationship between audit committee diversity as a major corporate governance mechanism and corporate voluntary disclosure reporting (CVDR) with a change in the regulatory regime as moderation variable. This review specifically evaluates theoretical and empirical literature related to audit commit

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