Impacts of Gender Diversity in Board of Directors and Audit Committee on Earnings Quality

Objective: The purpose of this study is to investigate the effects of at least one female delegate in the board of directors and in audit committee (gender diversity) on earnings quality, using the data analysis of 152 companies listed in the Tehran Stock Exchange in the years 2011-2016. Methods: Da...

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Autores principales:	Mahdi Kazemi Olum, Mohammad Imani Barandagh (Ph.D), Mostafa Abdi
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2019
Materias:	audit committee board of directors earnings quality gender diversity Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/1042f0f691d74d1da454e6a58743f2dd
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spelling	oai:doaj.org-article:1042f0f691d74d1da454e6a58743f2dd2021-11-04T19:54:34ZImpacts of Gender Diversity in Board of Directors and Audit Committee on Earnings Quality2008-89142476-292X10.22103/jak.2019.11887.2655https://doaj.org/article/1042f0f691d74d1da454e6a58743f2dd2019-05-01T00:00:00Zhttps://jak.uk.ac.ir/article_2267_55592064a947b9b5b4f3f014ba0894f7.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XObjective: The purpose of this study is to investigate the effects of at least one female delegate in the board of directors and in audit committee (gender diversity) on earnings quality, using the data analysis of 152 companies listed in the Tehran Stock Exchange in the years 2011-2016. Methods: Data collection was done by the archive-based method, and the hypotheses tests was carried on by regression analysis, using the unbalanced panel data method. Results: Findings showed there are significant impacts of women's participation in audit committee on the earnings quality. But conversely, the results showed that gender diversity in the board of directors has no significant effects on the company's earnings quality. Conclusion: The presence of women's representatives in the leading members of firms results in improvements in monitoring the management and the quality of financial reporting. This increases the independence of the board of directors and audit committee and, as a result, improves earnings quality.Mahdi Kazemi OlumMohammad Imani Barandagh (Ph.D)Mostafa AbdiShahid Bahonar University of Kermanarticleaudit committeeboard of directorsearnings qualitygender diversityAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 10, Iss 1, Pp 137-168 (2019)
institution	DOAJ
collection	DOAJ
language	FA
topic	audit committee board of directors earnings quality gender diversity Accounting. Bookkeeping HF5601-5689
spellingShingle	audit committee board of directors earnings quality gender diversity Accounting. Bookkeeping HF5601-5689 Mahdi Kazemi Olum Mohammad Imani Barandagh (Ph.D) Mostafa Abdi Impacts of Gender Diversity in Board of Directors and Audit Committee on Earnings Quality
description	Objective: The purpose of this study is to investigate the effects of at least one female delegate in the board of directors and in audit committee (gender diversity) on earnings quality, using the data analysis of 152 companies listed in the Tehran Stock Exchange in the years 2011-2016. Methods: Data collection was done by the archive-based method, and the hypotheses tests was carried on by regression analysis, using the unbalanced panel data method. Results: Findings showed there are significant impacts of women's participation in audit committee on the earnings quality. But conversely, the results showed that gender diversity in the board of directors has no significant effects on the company's earnings quality. Conclusion: The presence of women's representatives in the leading members of firms results in improvements in monitoring the management and the quality of financial reporting. This increases the independence of the board of directors and audit committee and, as a result, improves earnings quality.
format	article
author	Mahdi Kazemi Olum Mohammad Imani Barandagh (Ph.D) Mostafa Abdi
author_facet	Mahdi Kazemi Olum Mohammad Imani Barandagh (Ph.D) Mostafa Abdi
author_sort	Mahdi Kazemi Olum
title	Impacts of Gender Diversity in Board of Directors and Audit Committee on Earnings Quality
title_short	Impacts of Gender Diversity in Board of Directors and Audit Committee on Earnings Quality
title_full	Impacts of Gender Diversity in Board of Directors and Audit Committee on Earnings Quality
title_fullStr	Impacts of Gender Diversity in Board of Directors and Audit Committee on Earnings Quality
title_full_unstemmed	Impacts of Gender Diversity in Board of Directors and Audit Committee on Earnings Quality
title_sort	impacts of gender diversity in board of directors and audit committee on earnings quality
publisher	Shahid Bahonar University of Kerman
publishDate	2019
url	https://doaj.org/article/1042f0f691d74d1da454e6a58743f2dd
work_keys_str_mv	AT mahdikazemiolum impactsofgenderdiversityinboardofdirectorsandauditcommitteeonearningsquality AT mohammadimanibarandaghphd impactsofgenderdiversityinboardofdirectorsandauditcommitteeonearningsquality AT mostafaabdi impactsofgenderdiversityinboardofdirectorsandauditcommitteeonearningsquality
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Impacts of Gender Diversity in Board of Directors and Audit Committee on Earnings Quality

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