Abstract/Details

Gender differences in audit committees


2008 2008

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Abstract (summary)

Issues related to the composition of audit committees have attracted significant interest from legislators and regulators in recent years. In my dissertation, I examine one overlooked component of audit committee composition – namely, the presence of female directors on the audit committee. I empirically test to see if there are any differences in the functioning of audit committee when there is at least one female director on the audit committee. My dissertation examines three issues: audit committee diligence, audit pricing and earnings management.

The absence of females on corporate boards has become the focus of legislators in some countries. Prior research, in a variety of contexts, suggests that women are in general more conservative in their judgments and decisions. The first part of my dissertation empirically shows that the presence of at least one female director on the audit committee makes the audit committee have more meetings. The second essay empirically examines if there is a positive association between audit fees and the presence of female directors in the audit committee. I posit that having a female director on the audit committee will result in higher audit fees. I find no significant evidence to show that audit fees are higher when there is a female director on the audit committee. The third part of my dissertation empirically examines if there an association between the presence of a female director on the audit committee and earnings management. I find no significant evidence to show that the presence of female directors on the audit committee constrains earnings management. Overall, the results suggest that having a female on the audit committee changes the form – if not the substance – of audit committee functioning.

Indexing (details)


Subject
Accounting;
Audit committees;
Women;
Effectiveness;
Earnings management;
Directors;
Professional fees
Classification
0272: Accounting
Identifier / keyword
Social sciences; Audit; Audit committees; Audit fees; Diligence; Earnings management; Gender; Gender differences
Title
Gender differences in audit committees
Author
Thiruvadi, Sheela
Number of pages
102
Publication year
2008
Degree date
2008
School code
1023
Source
DAI-A 70/03, Dissertation Abstracts International
Place of publication
Ann Arbor
Country of publication
United States
ISBN
9781109076929
Advisor
Raghunandan, Kannan; Rama, Dasaratha
University/institution
Florida International University
University location
United States -- Florida
Degree
Ph.D.
Source type
Dissertations & Theses
Language
English
Document type
Dissertation/Thesis
Dissertation/thesis number
3348918
ProQuest document ID
304801471
Copyright
Database copyright ProQuest LLC; ProQuest does not claim copyright in the individual underlying works.
Document URL
http://search.proquest.com/docview/304801471
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