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The Role of the Internal Audit Function in Moderating the Effect of Audit Committee Gender Diversity on Audit Quality

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Observational analysis shows that gender diversity enhances audit quality in firms, suggesting improved governance practices.

Higher gender diversity in the audit committee leads to improved audit quality and oversight, enhancing financial reporting.
Presence of women in the audit committee increases performance standards, thereby strengthening audit responsibilities.
Analysis based on 321 firm-year observations from manufacturing firms listed in Indonesia from 2019 to 2023 emphasizes significant findings.
Results imply that promoting gender diversity on corporate boards may enhance governance and attract potential investors.

Kurniawansyah et al. (2025) studied this question.

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View Full Paper

Ask AI

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Authors

Observational analysis shows that gender diversity enhances audit quality in firms, suggesting improved governance practices.

Higher gender diversity in the audit committee leads to improved audit quality and oversight, enhancing financial reporting.
Presence of women in the audit committee increases performance standards, thereby strengthening audit responsibilities.
Analysis based on 321 firm-year observations from manufacturing firms listed in Indonesia from 2019 to 2023 emphasizes significant findings.
Results imply that promoting gender diversity on corporate boards may enhance governance and attract potential investors.

Kurniawansyah et al. (2025) studied this question.

View Full Paper

Ask AI

Bookmark