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Keywords: Gender
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Journal Articles
Journal of Financial Reporting and Accounting (2025)
Published: 26 August 2025
...Oumaima Antari; Hicham Sbai; Slimane Ed-Dafali Purpose As sustainability and ethics become key drivers of business growth, boardroom composition extends beyond governance considerations. This paper aims to examine the impact of audit quality of board gender diversity on Environmental, Social...
Journal Articles
Journal of Financial Reporting and Accounting (2025)
Published: 27 February 2025
...Samir Ibrahim Abdelazim; Saleh Aly Saleh Aly; Ahmed Diab Purpose This study aims to examine the relationship between financial report readability (FRR) and audit fees (AF) by bringing evidence from an emerging market. In addition, it reveals the moderating influence of board gender diversity (BGD...
Journal Articles
Journal of Financial Reporting and Accounting (2024)
Published: 17 September 2024
...Ahmad Alqatan Purpose This paper aims to examine the consequences of board diversity (BD) in Kuwait. In particular, it examines the impact of BD (gender, age and nationality) on earnings management (EM). Design/methodology/approach The research uses data from 103 non-financial Kuwaiti-listed...
