By examining the extent to which the proportion of female board directors affects the gender assignment of engagement partners, this paper contributes to the existing literature in several ways. First, we investigate the French mandatory joint audit setting, giving rise to a set of concerns with...

Our study examines whether gender-diverse engagement partners constrain unethical earnings management behavior in a French mandatory joint audit setting. The investigation of the joint audit setting, by raising concerns about audit team organization and management, provides new insights into how...

Purpose: The purpose of this paper is to illustrate the potential benefits for firms that report more on environmental activities, with regard to two important categories of stakeholders: shareholders and customers. Design/methodology/approach: To avoid the endogeneity problem, the authors...

Purpose: This paper aims to investigate whether providing voluntary external assurance on voluntary environmental information by firms operating in environmentally sensitive industries (ESI) is relevant in terms of market value. It also examines how various characteristics of assurance...

We test the relationship between the disclosure of corporate social information and firm performance according to whether the firm has female board members or not. The challenge of CSR reporting is to minimize stakeholder skepticism. Gender diversity, as an important part of corporate...