Unveiling the Pivotal Role of Diverse Representation in Audit Committees Across the Corporate Landscape

Natasha Singo () and Collins Leke ()
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Natasha Singo: University of Johannesburg
Collins Leke: University of Johannesburg

A chapter in Impacting Society Positively Through Technology in Accounting and Business Processes, 2025, pp 683-697 from Springer

Abstract: Abstract This chapter addresses the often overlooked but critical contributions of a diverse group of women within audit committees. Set against the backdrop of the evolving discourse on gender diversity and inclusion in corporate governance, the study explores the nuanced nature of this area of research. This study employs a qualitative research methodology using existing literature. By utilizing empirical data analysis, the study delves into how these diverse women’s perspectives and leadership styles impact decision-making processes, financial oversight, and overall corporate governance within audit committees. The results highlight the substantial influence of a diverse group of women in shaping corporate dynamics, providing specific insights derived from a systematic analysis of case studies and empirical data. This study offers valuable contributions to the ongoing dialogue on gender issues and corporate governance, emphasizing the necessity of a more inclusive and diverse approach for the success and sustainability of corporate practices globally. In conclusion, the research advocates for increased recognition and support for a diverse female representation in audit committees, emphasizing the broader benefits of diverse perspectives in fostering robust and sustainable corporate practices. As global corporations aim for greater inclusivity, understanding and acknowledging the pivotal role of a diverse group of women in audit committees become imperative for creating an equitable and effective corporate landscape.

Keywords: Diversity; Audit committee; Corporate governance; Representation (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-031-84885-8_37

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DOI: 10.1007/978-3-031-84885-8_37

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