The Interaction Effect of Audit Committee and Gender Diversity on The Quality of Financial Reporting (in Persian)

Amir Hossein Tavakoli, Mahdi Jafari () and Sayed Javad Emadi
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Amir Hossein Tavakoli: Tolouemehr University, Qom, Iran.
Mahdi Jafari: Department of Accounting, Faculty of Management and Accounting, Tolouemehr University, Qom, Iran.
Sayed Javad Emadi: Department of Accounting, Faculty of Management and Accounting, Rahbord Shomal Higher Education Institute, Rasht, Iran.

The Journal of Planning and Budgeting (٠صلنامه برنامه ریزی و بودجه), 2024, vol. 29, issue 2, 123-142

Abstract: The quality of financial reporting refers to the accuracy and correctness of financial reports in expressing information related to the company's operations, especially the expected cash flows, in order to inform investors. Many researchers have found that a diversity of the board of director in terms of gender balance plays a key role in improving the performance of organizations, so it can be argued that diversity of the board of directors can be a predictor of quality financial reporting. An audit committee is an operational committee of a company's board that is responsible for overseeing financial reporting and information disclosure. Based on the stated contents, the present study examines the effect of the audit committee on the relationship between the gender diversity of board of directors and the quality of financial reporting in companies listed on the Tehran Stock Exchange. The findings of the study indicate that forming an audit committee utilizing the potential of female directors should be considered significant. It is recommended that investors carefully consider the presence of female directors on audit committee memberships when making investment decisions. Additionally, the audit committee strengthens the relationship between gender diversity on the board of directors and the quality of financial reporting.

Keywords: Quality of Financial Reporting; Gender Diversity; Board of Directors; Audit Committee; Interaction Effect; Female Directors (search for similar items in EconPapers)
JEL-codes: J16 M41 M42 (search for similar items in EconPapers)
Date: 2024
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