Gender diversity in the audit committee and the efficiency of internal control and financial reporting quality

Gender diversity in the audit committee and the efficiency of internal control and financial reporting quality

This research investigates the relationship between the expertise of female audit committee (AC) chairs and financial reporting quality (FRQ). Also, it examines the moderating effect of the expertise of AC female chairs on the relationships between internal control (ICS), components of ICS, and FRQ...

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Bibliographic Details
Main Authors: Nizam Ud Din, Xinsheng Cheng, Bashir Ahmad, Muhammad Fayyaz Sheikh, Olawoyin Gregory Adedigba, Yang Zhao, Shama Nazneen
Format: Article
Language:English
Published: Taylor & Francis Group 2021-01-01
Series:Ekonomska Istraživanja
Subjects:
gender
accounting expertise
internal control (ics)
female audit committee chairs (wacch)
audit committee (ac)
Online Access:http://dx.doi.org/10.1080/1331677X.2020.1820357

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