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Gender diversity in the audit committee and the efficiency of internal control and financial reporting quality
16 references·7 citing·43 second hop
Gender diversity in the audit committee and the efficiency of internal control and financial reporting quality (2020)Gender diversity in the audit committee a…The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance (2017)The effects of environmental,…CEO gender, corporate risk-taking, and the efficiency of capital allocation (2016)CEO gender, corporate risk-ta…The Changing of the Boards: The Impact on Firm Valuation of Mandated Female Board Representation * (2012)The Changing of the Boards: T…The Changing of the Boards: The Impact on Firm Valuation of Mandated Female Board Representation (2011)The Changing of the Boards: T…Female Directors and Earnings Quality* (2011)Female Directors and Earnings…The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation (2010)The Impact of Board Diversity…Women in the boardroom and their impact on governance and performance☆ (2009)Women in the boardroom and th…Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes (2009)Corporate Governance and Inte…Gender Diversity in the Boardroom and Firm Financial Performance (2007)Gender Diversity in the Board…Performance matched discretionary accrual measures (2005)Performance matched discretio…Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Audit Committee Quality and I…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Women and Racial Minorities in the Boardroom: How Do Directors Differ? (2002)Women and Racial Minorities i…Agency Problems and Residual Claims (1983)Agency Problems and Residual …The External Control of Organizations: A Resource Dependence Perspective (1979)The External Control of Organ…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Audit committee characteristics and financial reporting quality: Evidence from the emerging market (2024)Audit committee characteristi…Women in top executive positions, external audit quality and financial reporting quality: evidence from Vietnam (2023)Women in top executive positi…Impacts of tax enforcement and independent audit on financial reporting quality through the internal control effectiveness: Evidence from Vietnam enterprises (2023)Impacts of tax enforcement an…Audit committee attributes, board of director’s independence and energy disclosure for environmental sustainability in Nigeria (2023)Audit committee attributes, b…The impact of board diversity on financial reporting quality in the GCC listed firms: the role of family and royal directors (2022)The impact of board diversity…Female leadership and financial reporting quality in Egypt (2022)Female leadership and financi…Audit committee characteristics and corporate governance disclosure: evidence from Vietnam listed companies (2022)Audit committee characteristi…Agency Theory: An Assessment and Review (1989)External Control of Organizations: Resource Dependence Perspective (2011)Women Directors on Corporate Boards: From Tokenism to Critical Mass (2011)Gender Diversity in the Boardroom and Firm Performance: What Exactly Constitutes a “Critical Mass?” (2012)Board Composition and Corporate Social Responsibility: The Role of Diversity, Gender, Strategy and Decision Making (2015)Separation of Ownership and Control (1983)Research in Organizational Behavior. (1986)Law and Finance (1998)The Gender and Ethnic Diversity of US Boards and Board Committees and Firm Financial Performance (2010)Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Theory of Economic Development (2003)International Accounting Standards and Accounting Quality (2008)On the use of instrumental variables in accounting research (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Beyond the Glass Ceiling: Does Gender Matter? (2011)Do women directors improve firm performance in China? (2013)Men and Women of the Corporation. (1978)Boys will be Boys: Gender, Overconfidence, and Common Stock Investment (2001)Gender Differences in Preferences (2009)Does board gender diversity improve the informativeness of stock prices? (2011)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Earnings Management through Real Activities Manipulation (2003)A review of archival auditing research (2014)Theory of Value (1959)Auditor size and audit quality (1981)Strategic assets and organizational rent (1993)A Survey of Corporate Governance (1997)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The role of board gender and foreign ownership in the CSR performance of Chinese listed firms (2016)We Ask Men to Win and Women Not to Lose: Closing the Gender Gap in Startup Funding (2017)Does digital transformation matter for corporate risk-taking? (2022)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)The Relational View: Cooperative Strategy and Sources of Interorganizational Competitive Advantage (1998)Organizing and the Process of Sensemaking (2005)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1979The External Control of Organizations: A Resource Dependence Perspective9,172 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2009Women in the boardroom and their impact on governance and performance☆5,744 cited
  • 1983Agency Problems and Residual Claims4,877 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2010The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation2,248 cited
  • 2007Gender Diversity in the Boardroom and Firm Financial Performance2,219 cited
  • 2012The Changing of the Boards: The Impact on Firm Valuation of Mandated Female Board Representation *1,722 cited
  • 2016CEO gender, corporate risk-taking, and the efficiency of capital allocation1,687 cited
  • 2011Female Directors and Earnings Quality*1,317 cited
  • 2005Audit Committee Quality and Internal Control: An Empirical Analysis1,056 cited
  • 2011The Changing of the Boards: The Impact on Firm Valuation of Mandated Female Board Representation1,011 cited
  • 2002Women and Racial Minorities in the Boardroom: How Do Directors Differ?971 cited

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2017
The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance
836 cited
  • 2009Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes639 cited
  • Cited by

    • 2022Audit committee characteristics and corporate governance disclosure: evidence from Vietnam listed companies56 cited
    • 2022Female leadership and financial reporting quality in Egypt47 cited
    • 2023Audit committee attributes, board of director’s independence and energy disclosure for environmental sustainability in Nigeria38 cited
    • 2023Women in top executive positions, external audit quality and financial reporting quality: evidence from Vietnam35 cited
    • 2022The impact of board diversity on financial reporting quality in the GCC listed firms: the role of family and royal directors29 cited
    • 2024Audit committee characteristics and financial reporting quality: Evidence from the emerging market19 cited
    • 2023Impacts of tax enforcement and independent audit on financial reporting quality through the internal control effectiveness: Evidence from Vietnam enterprises17 cited