Document Type

Article

Publication Date

2011

Publication Title

Journal of Business Ethics

Volume

99

Issue

3

First Page

369

Last Page

382

DOI

10.1007/s10551-010-0657-0

Keywords

Executives, Management, Business, Women, Business And Economics, Regulation, Financial reporting, Data analysis, Earnings, Business accounting, Gender studies, Auditing, Directors, Ethics, Gender, Associations, Professional ethics

Abstract

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.

Comments

This article available for download is a post print. The definitive version is published in the Journal of Business Ethics. It can be found here. Copyright (2012) Springer.

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