... led to over-monitoring, especially in firms with already strong governance. This practice often prioritizes gender over qualifications, resulting in less effective boards. Additional analysis suggests that cultural diversity can help offset the negative effects of quotas by reducing tokenism...

..., cultural diversity and auditor tenure – found in the revised UK CG Code are examined in the context of these variables. Design/methodology/approach In the setting of the FTSE 100 UK-listed firms for the period 2003–2022, giving 1,900 firm-year observations, this study conducts content analysis...