Board Gender Diversity as Corporate Governance Variable: The Influence On Audit Quality

Solomon Oriakhi

Journal of Accounting and Finance in Emerging Economies, 2020, vol. 6, issue 3, 775-785

Abstract: This study examines the influence of gender diversity on audit quality of manufacturing firms listed on Nigeria Stock Exchange for the period 2010 – 2018. The specific objective of the study is to investigate the influence of gender diversity as corporate governance variable on audit quality of listed manufacturing firms in Nigeria. Secondary data were collected from the audited annual reports of fifty eight (58) manufacturing firms listed on the Nigerian Stock Exchange and binary regression models (logit, probit and gombit) were used to test the hypothesis. The result revealed that gender diversity has positive significant influence on audit quality for the full sample. The study recommend that firms should endeavor to diversity their board along gender line in order to appropriate the benefit of females directors.&

Keywords: Gender diversity; Audit quality; Corporate Governance; Manufacturing firms; board (search for similar items in EconPapers)
Date: 2020
References: Add references at CitEc
Citations:

Downloads: (external link)
https://publishing.globalcsrc.org/ojs/index.php/jafee/article/view/1318/961 (application/pdf)

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:src:jafeec:v:6:y:2020:i:3:p:775-785

DOI: 10.26710/jafee.v6i3.1318

Access Statistics for this article

More articles in Journal of Accounting and Finance in Emerging Economies from CSRC Publishing, Center for Sustainability Research and Consultancy Pakistan Contact information at EDIRC.
Bibliographic data for series maintained by Rabia Rasheed ().