Where the Women Are: The Relationship Between Female Audit Committee Accounting Experts and Audit Effectiveness
2019
Loading...
View/Download File
Persistent link to this item
Statistics
View StatisticsJournal Title
Journal ISSN
Volume Title
Title
Where the Women Are: The Relationship Between Female Audit Committee Accounting Experts and Audit Effectiveness
Authors
Published Date
2019
Publisher
Type
Thesis or Dissertation
Abstract
Studies have evaluated audit committee effectiveness in the context of whether audit committee financial experts have accounting experience. The results are currently conflicted and there are arguments why experts with or without accounting experience may be incrementally effective. However, research has scarcely looked at the impact female audit committee members have on effectiveness, and no current study has considered the impact of female accounting experts specifically. This thesis intends to address this gap in the literature by evaluating whether audit committees with a female accounting expert are associated with lower earnings manipulation, a measure of audit committee effectiveness. I evaluate the number of female accounting experts on an audit committee using data collected from proxy statements of S&P 100 companies for the 2018 fiscal year. This data was compared to each company’s Beneish M- score, which measures a firm’s earnings manipulation. The results from the multivariate regression were not statistically significant, so there is no support that a negative association exists between audit committees with a female accounting expert and earnings manipulation.
Key words: Audit committee accounting experts, gender, earnings manipulation
Description
Related to
Replaces
License
Collections
Series/Report Number
Funding information
Isbn identifier
Doi identifier
Previously Published Citation
Suggested citation
Pundsack, Alanna. (2019). Where the Women Are: The Relationship Between Female Audit Committee Accounting Experts and Audit Effectiveness. Retrieved from the University Digital Conservancy, https://hdl.handle.net/11299/208557.
Content distributed via the University Digital Conservancy may be subject to additional license and use restrictions applied by the depositor. By using these files, users agree to the Terms of Use. Materials in the UDC may contain content that is disturbing and/or harmful. For more information, please see our statement on harmful content in digital repositories.