García Blandón, Josep; Argilés Bosch, Josep Ma.; … - In: European research on management and business economics 29 (2023) 1, pp. 1-13
. The results show that firms with female chief financial officers and more female directors on the audit committee pay … expertise drives the association between female directors and audit fees. Therefore, neither non-expert female directors nor …, more surprisingly, female directors who are labelled as financial experts, have any significant effects on audit fees …
