Do Female CEOs Moderate the Link between Female Directors on Audit Committees and Audit Quality: Evidence from the UK
Journal Title: Qlantic Journal of Social Sciences - QJSS - Year 2023, Vol 4, Issue 3
Abstract
We examine female chief executive officers (CEOs) in the context of women directors on audit committees (ACs) and audit quality. Previous research has yet to examine whether the presence of a female CEO affects the relationship between female membership in AC and audit quality. This study focuses on FTSE 350 firms, covers the period 2009-2015, and utilizes ordinary least-squares regression to test our hypothesis. The research found a positive relation between the proportion of female directors on ACs and the quality of the audit in the event of a female CEO. Furthermore, the finding is robust to endogeneity bias. In addition, our result is robust to an alternative audit quality proxy. Appointing women to CEO roles in businesses can further increase the link between women on ACs and audit quality. In addition, the results of the study support the efforts of corporate governance regulators to expand the number of female directors.
Authors and Affiliations
Kaleemullah Abbasi Noor Ahmed Brohi Shahzad Nasim Zaibunnisa Siddiqi Syed Jamal Haider Zaidi
Keywords
Related Articles
- EP ID EP733184
- DOI https://doi.org/10.55737/qjss.982035454
- Views 42
- Downloads 0
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