Financial reporting quality and the effects of CFO gender and board gender diversity

Purpose The purpose of this study is to examine the effects of chief financial officer (CFO) gender, board gender diversity and the interaction of both factors on financial reporting quality (FRQ) proxied by restatements. Design/methodology/approach Restatements indicate inaccurate financial reporti...

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Veröffentlicht in:	Journal of financial reporting & accounting 2023-04, Vol.21 (2), p.384-400
Hauptverfasser:	Davis, Justin G., Garcia-Cestona, Miguel
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Audit fees Audit quality Chief financial officers Corporate governance Earnings management Females Financial reporting Gender Institutional investments Investors Proxies Social responsibility Women
Online-Zugang:	Volltext
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