The business case for gender and culture diversity on corporate boards

Johl, Shireenjit K. & Chapple, Larelle June (2016) The business case for gender and culture diversity on corporate boards. In Accounting and Finance Association of Australia and New Zealand, 3-5 July 2016, Jupiters Hotel, Gold Coast, Qld. (Unpublished)

Abstract

Our findings show that Culture (rather than Gender) Diversity matters and in particular it lowers abnormal accruals indicating enhanced financial reporting quality.

The results can be interpreted that culturally diverse boards improves decision making and monitoring. One potential reason for this result is that these boards are more creative and have a broader range of inputs from different perspectives. Minorities on these boards are also concern over their reputation and thus takes on their role seriously.

Impact and interest:

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ID Code: 97865
Item Type: Conference Item (Poster)
Refereed: No
Additional URLs:
Keywords: Culture diversity, Gender diversity, Corporate Boards, Board Independence, Financial reporting quality
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: 2016 The Authors
Deposited On: 02 Aug 2016 23:30
Last Modified: 02 Aug 2016 23:30

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