Outcomes of gender diversity on committees
| Authors | Committee | Findings |
|---|---|---|
| Pitenoei et al. (2022) | Audit Committee | Increased level of CSR disclosure |
| Sultana et al. (2020) | Audit Committee | Improved monitoring |
| Parker et al. (2017) | Audit Committee | Increased likelihood of identifying and reporting on control issues |
| McLaughlin et al. (2021) | Audit Committee | Negative, insignificant association between the proportion of women on audit committees and the likelihood of corporate scandals |
| Ha (2022) | Audit Committee | No link between audit committee diversity and CSR disclosure in Vietnam |
| Khan et al. (2020) | Compensation Committee | Mixed results on the impact of gender diversity in compensation committees across different countries. In China, there was an increased link between CEO pay and performance, but not in Australia or Pakistan |
| Alkalbani et al. (2019) | Remuneration Committee | There is a need for a critical mass (greater than 30% women) in terms of gender diversity on remuneration committees to reduce shareholder dissent regarding say-on-pay |
| Fernández-Méndez et al. (2024) | Audit, Remuneration and Nomination Committees | Diversity on the board and supervisory committees led to lower loan spreads, decreased default risk and better financial reporting |
| Grau and Bel (2022) | Governance and Compensation Committees | Increased gender diversity on governance and compensation committees enhanced firm value |
| Singhania et al. (2022) | Various Committees | Benefits of gender diversity are realised when female directors actively participate in influential committees |
| Carter et al. (2010) | Board Committees | No significant relationship between gender diversity on board committees and financial performance |
| Authors | Committee | Findings |
|---|---|---|
| Audit Committee | Increased level of | |
| Audit Committee | Improved monitoring | |
| Audit Committee | Increased likelihood of identifying and reporting on control issues | |
| Audit Committee | Negative, insignificant association between the proportion of women on audit committees and the likelihood of corporate scandals | |
| Audit Committee | No link between audit committee diversity and | |
| Compensation Committee | Mixed results on the impact of gender diversity in compensation committees across different countries. In China, there was an increased link between | |
| Remuneration Committee | There is a need for a critical mass (greater than 30% women) in terms of gender diversity on remuneration committees to reduce shareholder dissent regarding say-on-pay | |
| Audit, Remuneration and Nomination Committees | Diversity on the board and supervisory committees led to lower loan spreads, decreased default risk and better financial reporting | |
| Governance and Compensation Committees | Increased gender diversity on governance and compensation committees enhanced firm value | |
| Various Committees | Benefits of gender diversity are realised when female directors actively participate in influential committees | |
| Board Committees | No significant relationship between gender diversity on board committees and financial performance |
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