Moderating role of board gender diversity between odd board composition and audit quality
Yükleniyor...
Dosyalar
Tarih
2023
Yazarlar
Hassan, Muhammad Zia Ul
Baith, S. M. Labib Abdul
Butt, Jahanzaib Safdar
Khan, Asad ul Islam
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Johar Education Society Pakistan
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
This study investigates the relationship between odd board structure, board gender diversity, and audit quality in Pakistani firms. The data is collected from Pakistan Stock Exchange’s KSE100 index companies from the year 2016 to 2020. The study employs regression models to analyze the impact of an odd board structure on audit quality, as measured by audit fees. Additionally, the moderating role of board gender diversity on this relationship is examined. The findings reveal that an odd board structure positively influences audit quality, indicating that firms with an odd number of directors pay higher audit fees. However, the study could not find a significant moderating role of board gender diversity. The study recommends the adoption of an odd board structure to enhance audit quality and further emphasizes the importance of promoting board gender diversity to strengthen governance practices especially audit quality in the Pakistani context.
Açıklama
Anahtar Kelimeler
Voting Model, Even Board, Odd Board, Gender Diversity, Corporate Governance, Agency Theory, Audit Quality and Pakistan Stock Exchange
Kaynak
Pakistan Journal of Commerce and Social Sciences
WoS Q Değeri
Scopus Q Değeri
Q1
Cilt
17
Sayı
4
Künye
Hassan, M. Z., Baith, S. M. L. A., Butt, J. S. ve Khan, A. I. (2023). Moderating role of board gender diversity between odd board composition and audit quality. Pakistan Journal of Commerce and Social Sciences, 17(4), 872-887.
