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Do Gender Diversity Recommendations in Corporate Governance Codes Matter? Evidence from Audit Committees

Sultana, Nigar; Cahan, Steven F.; Rahman, Asheq - 2022

Motivated by two opposing views, the limited supply view and the discrimination view, we examine the impact of gender diversity guidelines on the strength of the association between the presence of female audit committee members and audit quality. The limited supply view predicts that the effect...

Persistent link: https://www.econbiz.de/10013306110