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AuthorYousuf, Asma
AuthorAldamen, Husam
Available date2022-11-06T11:00:00Z
Publication Date2021-06-16
Publication NameManagerial Auditing Journal
Identifierhttp://dx.doi.org/10.1108/MAJ-06-2020-2723
CitationYousuf, A., & Aldamen, H. (2021). Female representation on the board of directors and accrual quality within the context of cultural dimensions and accounting values. Managerial Auditing Journal, 36(4), 535-563.
ISSN0268-6902
URIhttps://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85107904487&origin=inward
URIhttp://hdl.handle.net/10576/35852
AbstractPurpose: This study aims to bridge the gap in the scarce and inconclusive literature concerning the impact of gender diversity on earnings quality by positioning this relationship within an institutional context. It aims to investigate the moderating effect of different cultural dimensions and accounting values on the relationship between board gender diversity and earnings quality. Design/methodology/approach: The study uses an international sample from 46 countries (3,092 public firms) for the year 2017. A two-level hierarchical linear regression model is used to test the moderating effect of Hofstede’s cultural dimensions and Gray’s accounting values on diversity and accruals quality relationship. Findings: The findings suggest a positive relationship between board gender diversity and earnings quality. Results hold valid after controlling for endogeneity effect. More importantly, regarding national culture, results indicate that power distance, individualism, uncertainty avoidance, professionalism, uniformity, secrecy and conservatism moderate the relationship between female directors and accruals quality. Furthermore, different levels of female representation are essential on boards of different societies to use the benefits of gender-diversified boards in enhancing earnings quality. Research limitations/implications: The study provides empirical evidence on the effectiveness of various worldwide movements toward increasing board gender diversity. Additionally, the results speak directly to gender quota regulatory bodies suggesting that “no size fits all” for gender quota requirement. Originality/value: The study contributes to the stream of literature concerning gender diversity and earnings quality by investigating this relationship through the lens of national culture and emphasizing the importance of considering institutional factors in examining social interactions.
Languageen
PublisherEmerald Insight
SubjectAccounting values
Cultural dimensions
Earnings quality
Gender diversity
Hofstede
Hofstede cultural dimensions
National culture
TitleFemale representation on the board of directors and accrual quality within the context of cultural dimensions and accounting values
TypeArticle
Pagination535-563
Issue Number4
Volume Number36
dc.accessType Abstract Only


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