مقاله انگلیسی رایگان در مورد کمیته حسابرسی و مدیران زن – الزویر ۲۰۲۰

elsevier

 

مشخصات مقاله
ترجمه عنوان 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
انتشار مقاله سال ۲۰۲۰
تعداد صفحات مقاله انگلیسی ۱۲ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه الزویر
نوع نگارش مقاله
مقاله پژوهشی (Research Article)
مقاله بیس این مقاله بیس میباشد
نمایه (index) Scopus – Master Journals List – JCR
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
ایمپکت فاکتور(IF)
۵٫۳۵۲ در سال ۲۰۱۹
شاخص H_index ۱۵۸ در سال ۲۰۲۰
شاخص SJR ۱٫۶۸۴ در سال ۲۰۱۹
شناسه ISSN ۰۱۴۸-۲۹۶۳
شاخص Quartile (چارک) Q1 در سال ۲۰۱۹
مدل مفهومی ندارد
پرسشنامه ندارد
متغیر دارد
رفرنس دارد
رشته های مرتبط حسابداری
گرایش های مرتبط حسابداری مالی، حسابرسی
نوع ارائه مقاله
ژورنال
مجله  مجله تحقیقات کسب و کار – Journal of Business Research
دانشگاه  Salford Business School, University of Salford, Maxwell Building, Salford M5 4WT, UK
کلمات کلیدی 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
شناسه دیجیتال – doi
https://doi.org/10.1016/j.jbusres.2020.04.013
کد محصول E14978
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:
Abstract
۱٫ Introduction
۲٫ Hypotheses development
۳٫ Methodology
۴٫ Results analysis
۵٫ Conclusion
Acknowledgements
Declaration of Competing Interest
Funding
References

بخشی از متن 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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