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The moderating role of board gender diversity on the association between audit committee attributes and integrated reporting quality
16 references·0 citing·45 second hop
The moderating role of board gender diversity on the association between audit committee attributes and integrated reporting quality (2024)The moderating role of board gender diver…Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint (2020)Do audit committee attributes…How pressure from stakeholders affects integrated reporting quality (2019)How pressure from stakeholder…Board gender diversity and transparency of environmental, social and governance disclosure: Evidence from Malaysia (2019)Board gender diversity and tr…Integrated Reporting Quality: An Empirical Analysis (2018)Integrated Reporting Quality:…Are women greener? Corporate gender diversity and environmental violations (2018)Are women greener? Corporate …The Impact of Audit Committee Characteristics on CSR Disclosure: An Analysis of Australian Firms (2017)The Impact of Audit Committee…Integrated Reporting and Stakeholder Engagement: The Effect on Information Asymmetry (2017)Integrated Reporting and Stak…Does Integrated Reporting Matter to the Capital Market? (2017)Does Integrated Reporting Mat…Audit committee financial expertise and earnings management: The role of status (2014)Audit committee financial exp…The effect of audit committee characteristics on intellectual capital disclosure (2012)The effect of audit committee…Board Composition and Financial Performance: Uncovering the Effects of Diversity in an Emerging Economy (2011)Board Composition and Financi…Audit committee characteristics and firm performance during the global financial crisis (2011)Audit committee characteristi…Corporate governance and earnings management at large U.S. bank holding companies (2009)Corporate governance and earn…The effect of audit committee shareholding, financial expertise and size on interim financial disclosures (2005)The effect of audit committee…The Contingency Theory of Organizations (2001)The Contingency Theory of Org…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…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)Econometric Analysis of Cross Section and Panel Data (2001)Corporate governance, accounting and finance: A review (2010)Board characteristics and Chinese bank performance (2013)Does board structure in banks really affect their performance? (2013)Markets, Bureaucracies, and Clans (1980)Upper Echelons: The Organization as a Reflection of Its Top Managers (1984)Corporate Governance, Board Diversity, and Firm Value (2003)Corporate Governance and Performance in Socially Responsible Corporations: New Empirical Insights from a Neo‐Institutional Framework (2013)Comprehensive Board Diversity and Quality of Corporate Social Responsibility Disclosure: Evidence from an Emerging Market (2017)Women on corporate boards and corporate financial and non-financial performance: A systematic literature review and future research agenda (2020)Separation of Ownership and Control (1983)Content Analysis: An Introduction to its Methodology. (1984)Credibility of sustainability reports: The contribution of audit committees (2018)Content Analysis: An Introduction to Its Methodology (2019)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Intellectual capital disclosure and corporate governance structure in UK firms (2008)Audit committee financial expertise, gender, and earnings management: Does gender of the financial expert matter? (2017)Management ownership and market valuation (1988)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)CEO-director ties and labor investment efficiency (2019)Does environmental information disclosure contribute to improve firm financial performance? An examination of the underlying mechanism (2020)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Corporate Social and Financial Performance: A Meta-Analysis (2003)The economic implications of corporate financial reporting (2005)Enhancing Market Valuation of ESG Performance: Is Integrated Reporting Keeping its Promise? (2016)Environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts (2016)Integrated reporting: background, measurement issues, approaches and an agenda for future research (2016)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)Law and Finance (1998)In a Different Voice: Psychological Theory and Women's Development. (1983)The Economic Institutions of Capitalism (1987)Toward a New Conception of the Environment-Competitiveness Relationship (1995)Composition and Activity of the Board of Directors: Impact on ESG Performance in the Banking System (2018)Are women eco‐friendly? Board gender diversity and environmental innovation (2020)Environmental, social and governance performance and financial risk: Moderating role of ESG controversies and board gender diversity (2021)Performance matched discretionary accrual measures (2005)Does Internal Audit Function Quality Deter Management Misconduct? (2014)Women on boards and bank earnings management: From zero to hero (2019)Managing Firm Resources in Dynamic Environments to Create Value: Looking Inside the Black Box (2007)The Oxford Handbook of Human Resource Management (2008)A Contingent Resource‐Based Perspective of Supply Chain Resilience and Robustness (2014)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2001The Contingency Theory of Organizations2,883 cited
  • 2018Are women greener? Corporate gender diversity and environmental violations702 cited
  • 2014Audit committee financial expertise and earnings management: The role of status583 cited
  • 2009Corporate governance and earnings management at large U.S. bank holding companies582 cited
  • 2011Board Composition and Financial Performance: Uncovering the Effects of Diversity in an Emerging Economy509 cited
  • 2017Does Integrated Reporting Matter to the Capital Market?502 cited
  • 2012The effect of audit committee characteristics on intellectual capital disclosure393 cited
  • 2005The effect of audit committee shareholding, financial expertise and size on interim financial disclosures387 cited
  • 2011Audit committee characteristics and firm performance during the global financial crisis313 cited
  • 2018Integrated Reporting Quality: An Empirical Analysis308 cited
  • 2020Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint272 cited
  • 2017The Impact of Audit Committee Characteristics on CSR Disclosure: An Analysis of Australian Firms255 cited
  • 2019How pressure from stakeholders affects integrated reporting quality

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232 cited
  • 2017Integrated Reporting and Stakeholder Engagement: The Effect on Information Asymmetry226 cited
  • 2019Board gender diversity and transparency of environmental, social and governance disclosure: Evidence from Malaysia222 cited
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