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Keywords: Board gender diversity
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2026) 48 (5): 535–557.
Published: 29 June 2026
...Jan Marvin Apel; Patrick Velte Purpose This systematic review examines how within-gender heterogeneity in board gender diversity, variation in female directors' observable and underlying attributes, relates to corporate sustainability outcomes, captured as ESG performance and ESG reporting...
Includes: Supplementary data
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–26.
Published: 17 October 2025
... and their potential trade-offs. Mostafa Harakeh can be contacted at: mh371@aub.edu.lb 30 11 2024 31 05 2025 11 09 2025 12 09 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Gender quotas Board gender diversity Financial...
Includes: Supplementary data
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025)
Published: 23 January 2025
...Habiba Al-Shaer; Cemil Kuzey; Ali Uyar; Abdullah S. Karaman; Amir Hasnaoui Purpose This study draws on financial slack, agency, and critical mass theories to investigate risky firms’ ESG engagement, board gender diversity’s moderating role between firm risk and ESG engagement, market reaction...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2024)
Published: 01 November 2024
... asymmetry resulting from board gender diversity on stock liquidity. We examine the impact of gender diverse firms on stock liquidity in US listed firms from 2006 to 2022, capturing 28,280 firm-year observations across 4,349 firms. Using mediation models, we distinguish between direct and mediated effects...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2026) 48 (3): 867–898.
Published: 19 September 2024
... the discussion of board gender diversity and financial performance and ESG/CSR outcomes to SDG disclosures. We do this by assessing the impact of gender diversity on boards and the firms’ commitment to SDGs by measuring the firms’ disclosures. Gender diversity on corporate boards continues to be a major...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2026) 48 (1): 27–54.
Published: 26 April 2024
... awarding in the context of aggressive CSR engagement. Conversely, board independence constrains the relationship between aggressive CSR engagement and CSR awarding. Notably, board gender diversity does not have a discernible impact on this connection. Practical implications Our evidence provides...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025) 47 (2): 404–432.
Published: 09 January 2024
...@uitm.edu.my 14 07 2023 12 11 2023 16 11 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Carbon emission disclosure Board size Board gender diversity Board independence Meta-analysis In recent decades, it has become...
