کمیته حسابرسی و مدیران زن
ترجمه نشده

کمیته حسابرسی و مدیران زن

عنوان فارسی مقاله: کمیته های حسابرسی، مدیران زن و انواع کارشناسان مالی زن و مرد: شواهد بیشتر
عنوان انگلیسی مقاله: Audit committees, female directors and the types of female and male financial experts: Further evidence
مجله/کنفرانس: مجله تحقیقات کسب و کار – Journal of Business Research
رشته های تحصیلی مرتبط: حسابداری
گرایش های تحصیلی مرتبط: حسابداری مالی، حسابرسی
کلمات کلیدی فارسی: مدیران زن، کارشناسان مالی زن و مرد، کمیته های حسابرسی، کیفیت حسابرسی
کلمات کلیدی انگلیسی: Female directors، Female and male financial experts، Audit committees، Audit quality
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: Scopus – Master Journals List – JCR
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.jbusres.2020.04.013
دانشگاه: Salford Business School, University of Salford, Maxwell Building, Salford M5 4WT, UK
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2020
ایمپکت فاکتور: 5.352 در سال 2019
شاخص H_index: 158 در سال 2020
شاخص SJR: 1.684 در سال 2019
شناسه ISSN: 0148-2963
شاخص Quartile (چارک): Q1 در سال 2019
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 12
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: بله
آیا این مقاله مدل مفهومی دارد: ندارد
آیا این مقاله پرسشنامه دارد: ندارد
آیا این مقاله متغیر دارد: دارد
کد محصول: E14978
رفرنس: دارای رفرنس در داخل متن و انتهای مقاله
فهرست انگلیسی مطالب

Abstract


۱٫ Introduction


۲٫ Hypotheses development


۳٫ Methodology


۴٫ Results analysis


۵٫ Conclusion


Acknowledgements


Declaration of Competing Interest


Funding


References

نمونه متن انگلیسی مقاله

Abstract


Evidence on the association between female directors on audit committees and audit quality is weak. Further, researchers’ failure to identify the types of female and male financial experts may have (a) resulted in the mixed evidence on the relationship between female financial experts on audit committees and financial reporting monitoring, and (b) led them to question male financial experts on audit committees. Thus, we examine whether female directors and the types of female and male financial experts on audit committees are associated with audit quality. Using FTSE 350 firms from 2009 to 2017 and ordinary least-squares regression, this study finds that female directors and female accounting experts on audit committees are positively associated with audit quality. Our results may explain the conflicting evidence on the association between female financial experts and financial reporting oversight and also suggest that firms’ audit quality may increase with female accounting experts on audit committees.


Introduction


This research examines the impact of a female audit committee member on audit quality. Further, we investigate whether the financial expertise (both accounting and non-accounting) of female audit committee members improves audit quality. Empirical research provides evidence that the existence of female directors on the audit committee enhances earnings quality (Srinidhi, Gul, & Tsui, 2011; Thiruvadi & Huang, 2011). The role of an audit committee is to oversee the financial reports (Aldamen, Hollindale, & Ziegelmayer, 2018) and thereby mitigate agency costs (Dhaliwal, Naiker, & Navissi, 2010), suggesting the importance of audit committees. Further, Bédard and Gendron (2010) contend that audit quality is one of the mechanisms to determine audit committee effectiveness. Female directors on audit committees are expected to oversee management effectively and thereby improve audit quality because female directors are more likely to show lower tolerance towards opportunistic behaviour (Srinidhi et al., 2011; Zalata, Tauringana, & Tingbani, 2018). Following corporate collapses such as ENRON, policy-makers have attempted to overhaul corporate governance regulation by incorporating gender diversity in order to address the groupthink stemming from male-only boards (Wahid, 2019). Regulators in different countries have implemented mandatory female quotas. For example, Norway, Spain and France have a 40% female quota policy where noncompliance leads to sanctions such as fines, adverse impact on the award of state contracts, and the non-payment of directors’ fees (Terjesen & Sealy, 2016; Terjesen, Aguilera, & Lorenz, 2015).

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