Boardroom balance: exploring the non-linear impact of female board representation on anti-corruption disclosures in UK firms

Jihad Al-Okaily () and Salma Naueihed
Additional contact information
Jihad Al-Okaily: King Fahd University of Petroleum and Minerals
Salma Naueihed: American University of Beirut

Journal of Management & Governance, 2025, vol. 29, issue 2, No 9, 573-602

Abstract: Abstract This study provides a novel empirical investigation into how female representation on corporate boards influences anti-corruption disclosure practices among UK listed firms, while also accounting for other critical governance variables. It specifically examines the impact of female board representation on both the efficacy and breadth of these disclosure practices. Intriguingly, our analysis reveals an inverted U-shaped relationship: as the proportion of female board members increases, anti-corruption disclosure intensifies, but then diminishes when female representation exceeds the 22% threshold. This finding sheds light on the complex dynamics of gender diversity in the boardroom and its nuanced impact on corporate transparency and ethical accountability. Our research thus contributes significantly to the broader conversation on corporate governance, particularly in understanding how board composition can shape and drive anti-corruption initiatives in the corporate sector.

Keywords: Anti-corruption; Corporate governance; Board of directors; Gender diversity; Female; Social responsibility (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
http://link.springer.com/10.1007/s10997-024-09720-0 Abstract (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:kap:jmgtgv:v:29:y:2025:i:2:d:10.1007_s10997-024-09720-0

Ordering information: This journal article can be ordered from
http://www.springer. ... 29/journal/10997/PS2

DOI: 10.1007/s10997-024-09720-0

Access Statistics for this article

Journal of Management & Governance is currently edited by Lino Cinquini

More articles in Journal of Management & Governance from Springer, Accademia Italiana di Economia Aziendale (AIDEA) Contact information at EDIRC.
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().