The impact of female directors on earnings management and the moderating effect of board quality: enabler or deterrent?
Purpose
The authors motivate this research on the gender diversity of the board because of the recent increases in the number of women in top executive teams (Francis et al., 2015), which has probably been the result of the adoption of legislation for gender quotas as well as the establishment of corporate governance recommendations for gender diverse boards in several countries. The purpose of this study is to consider the quality of board directors when examining the effect of female directors on earnings management.
This article provides in-depth data on gender diversity, corporate governance practices and specific firm factors. The study compiles panel data for all publicly listed companies in the United…
This research systematically reviews the existing literature to evaluate the perceived value of forensic accounting. The review examines the evolution of forensic accounting, key services provided…