Board gender diversity and going concern audit opinions

Larelle Chapple, Pamela Kent, James Routledge

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Abstract

This paper examines the relation between gender diversity on the board of directors and audit committee and the likelihood that a company receives a going concern audit opinion. We find that, after controlling for the strength of corporate governance and relevant financial characteristics, boards with at least one female director are less likely to receive a going concern opinion. We attribute this result to the improved monitoring and risk aversion of female directors. We find that the presence of an audit committee is associated with an increased likelihood of a going concern opinion indicating the important role that the audit committee has in ensuring the integrity of financial reporting. However, we do not find this relation is strengthened by the existence of a female audit committee member.
Original languageEnglish
Title of host publication3rd Conference on Financial Markets and Corporate Governance: Melbourne, 12-13 April 2012
Place of PublicationOnline
PublisherSocial Science Research Network (SSRN)
Pages1-31
Number of pages31
DOIs
Publication statusPublished - 2012
EventFinancial Markets and Corporate Governance Conference - RACV Club, Melbourne, Australia
Duration: 12 Apr 201213 Apr 2012
Conference number: 3rd

Conference

ConferenceFinancial Markets and Corporate Governance Conference
CountryAustralia
CityMelbourne
Period12/04/1213/04/12

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  • Cite this

    Chapple, L., Kent, P., & Routledge, J. (2012). Board gender diversity and going concern audit opinions. In 3rd Conference on Financial Markets and Corporate Governance: Melbourne, 12-13 April 2012 (pp. 1-31). Online: Social Science Research Network (SSRN) . https://doi.org/10.2139/ssrn.1979040