Does Female Directorship on Independent Audit Committees Constrain Earnings Management?
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 pe...
| Autores principales: | ; ; |
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| Tipo de documento: | Electrónico Artículo |
| Lenguaje: | Inglés |
| Verificar disponibilidad: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Publicado: |
2011
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| En: |
Journal of business ethics
Año: 2011, Volumen: 99, Número: 3, Páginas: 369-382 |
| Otras palabras clave: | B
Ethics
B earnings man- agement B Gender B audit committee director |
| Acceso en línea: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
| Sumario: | 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. |
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| ISSN: | 1573-0697 |
| Obras secundarias: | Enthalten in: Journal of business ethics
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| Persistent identifiers: | DOI: 10.1007/s10551-010-0657-0 |
