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- W2593463235 abstract "Purpose The purpose of this paper is to analyze whether gender diversity on board and financial expertise on audit committee affect accounting conservatism in banking sector. Additionally, the authors focus on the effects of board characteristics on bank earnings quality and examine their effects on earnings persistence. Design/methodology/approach The authors use a large sample of 159 banks from nine different countries from the period 2004-2010. The authors study whether the differences in the timeliness of earnings to bad news and earnings quality across governance structures of banks are driven by differences across investor protection and bank regulation levels in banks. Findings The findings confirm the monitoring role of both female and financial experts, noting a positive effect of them on accounting conservatism and earnings quality in banks. According to the institutional characteristics, the results suggest the complementary role of banking regulation and investor protection levels in these effects, noting that in contexts of higher regulatory and greater investor protection environments, gender diversity and financial expertise on boards have more influence on the conservatism and earnings quality of banks. Originality/value The authors contribute to both the accounting quality literature and the corporate governance literature by identifying board characteristics that are associated with higher conservatism and quality of earnings in banks around the world. In addition, this study also contributes to the ethics literature by highlighting the benefits of gender diversity and financial expertise in upholding the integrity of financial reporting. Moreover, this paper adds to prior literature about board of directors and accounting quality by identifying additional complementary factors – bank regulation and investor protection – and by focusing on a specific industry, the banking industry." @default.
- W2593463235 created "2017-03-16" @default.
- W2593463235 creator A5052510961 @default.
- W2593463235 creator A5058233894 @default.
- W2593463235 creator A5074239953 @default.
- W2593463235 date "2017-03-20" @default.
- W2593463235 modified "2023-10-05" @default.
- W2593463235 title "Gender diversity, financial expertise and its effects on accounting quality" @default.
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- W2593463235 doi "https://doi.org/10.1108/md-02-2016-0090" @default.
- W2593463235 hasPublicationYear "2017" @default.
- W2593463235 type Work @default.