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dc.contributor.authorSultana, Nen_NZ
dc.contributor.authorCahan, SFen_NZ
dc.contributor.authorRahman, Aen_NZ
dc.date.accessioned2020-01-09T01:57:05Z
dc.date.available2020-01-09T01:57:05Z
dc.identifier.citationAuditing: A Journal of Practice and Theory. doi: 10.2308/ajpt-52560
dc.identifier.issn0278-0380en_NZ
dc.identifier.issn1558-7991en_NZ
dc.identifier.urihttp://hdl.handle.net/10292/13082
dc.description.abstractMotivated by two opposing views, the limited supply view and the discrimination view, we examine the impact of gender diversity guidelines on the strength of the association between the presence of female audit committee members and audit quality. The limited supply view predicts that the effect of female audit committee members on audit quality would decrease after the guidelines were issued because they increased the demand for women directors without a commensurate increase in the supply of qualified women directors. The discrimination view predicts this relation would increase after the guidelines were issued since some firms would have abandoned their suboptimal hiring practices that favored men over better qualified women, resulting in higher quality firm-director matches as opportunities for women increase. Consistent with the limited supply view, we find that the positive association between audit committee gender diversity and audit quality weakened after gender diversity guidelines were introduced in Australia.en_NZ
dc.languageenen_NZ
dc.publisherAmerican Accounting Associationen_NZ
dc.relation.urihttps://aaajournals.org/doi/10.2308/ajpt-52560
dc.rightsAuthors can archive a copy of their article in their institution’s database. Many institutions, domestic and international, are now requiring their scholars to archive their work in their institution’s repository.
dc.subjectAudit committee; Gender diversity; Audit quality; Gender diversity recommendations
dc.titleDo Gender Diversity Recommendations in Corporate Governance Codes Matter? Evidence from Audit Committeesen_NZ
dc.typeJournal Article
dc.rights.accessrightsOpenAccessen_NZ
dc.identifier.doi10.2308/ajpt-52560en_NZ
aut.relation.articlenumberajpt-52560en_NZ
pubs.elements-id366920
aut.relation.journalAUDITING: A Journal of Practice & Theoryen_NZ


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