RT Article
T1 Does Female Directorship on Independent Audit Committees Constrain Earnings Management?
JF Journal of business ethics
VO 99
IS 3
SP 369
OP 382
A1 Sun, Jerry
A1 Liu, Guoping
A1 Lan, George
A2 Liu, Guoping
A2 Lan, George
LA English
YR 2011
UL https://ixtheo.de/Record/178564128X
AB This study examines whether the gender of the directors on fully independent audit committees affects the ability of the committees in constraining earnings management and thus their effectiveness in overseeing the financial reporting process. Using a sample of 525 firm-year observations over the period 2003 to 2005, we are unable to identify an association between the proportion of female directors on audit committees and the extent of earnings management.
K1 Gender
K1 Ethics
K1 earnings man- agement
K1 audit committee director
DO 10.1007/s10551-010-0657-0