Moderating role of board gender diversity between odd board composition and audit quality

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dc.authorid0000-0001-7005-1282
dc.authorid0000-0002-5131-577X
dc.contributor.authorHassan, Muhammad Zia Ul
dc.contributor.authorBaith, S. M. Labib Abdul
dc.contributor.authorButt, Jahanzaib Safdar
dc.contributor.authorKhan, Asad ul Islam
dc.contributor.authorKhan, Asad ul Islam
dc.contributor.otherİnsan ve Toplum Bilimleri Fakültesi, İktisat Bölümü
dc.date.accessioned2024-05-30T12:03:55Z
dc.date.available2024-05-30T12:03:55Z
dc.date.issued2023
dc.departmentİHÜ, İnsan ve Toplum Bilimleri Fakültesi, İktisat Bölümü
dc.description.abstractThis study investigates the relationship between odd board structure, board gender diversity, and audit quality in Pakistani firms. The data is collected from Pakistan Stock Exchange’s KSE100 index companies from the year 2016 to 2020. The study employs regression models to analyze the impact of an odd board structure on audit quality, as measured by audit fees. Additionally, the moderating role of board gender diversity on this relationship is examined. The findings reveal that an odd board structure positively influences audit quality, indicating that firms with an odd number of directors pay higher audit fees. However, the study could not find a significant moderating role of board gender diversity. The study recommends the adoption of an odd board structure to enhance audit quality and further emphasizes the importance of promoting board gender diversity to strengthen governance practices especially audit quality in the Pakistani context.
dc.identifier.citationHassan, M. Z., Baith, S. M. L. A., Butt, J. S. ve Khan, A. I. (2023). Moderating role of board gender diversity between odd board composition and audit quality. Pakistan Journal of Commerce and Social Sciences, 17(4), 872-887.
dc.identifier.endpage887
dc.identifier.issn1997-8553
dc.identifier.issue4
dc.identifier.scopus2-s2.0-85187170728
dc.identifier.scopusqualityQ1
dc.identifier.startpage872
dc.identifier.urihttps://hdl.handle.net/20.500.12154/2874
dc.identifier.volume17
dc.indekslendigikaynakScopus
dc.institutionauthorKhan, Asad ul Islam
dc.institutionauthorid0000-0002-5131-577X
dc.language.isoen
dc.publisherJohar Education Society Pakistan
dc.relation.ispartofPakistan Journal of Commerce and Social Sciences
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.subjectVoting Model
dc.subjectEven Board
dc.subjectOdd Board
dc.subjectGender Diversity
dc.subjectCorporate Governance
dc.subjectAgency Theory
dc.subjectAudit Quality and Pakistan Stock Exchange
dc.titleModerating role of board gender diversity between odd board composition and audit quality
dc.typeArticle
dspace.entity.typePublication
relation.isAuthorOfPublication5d56d061-267c-4b33-8b78-b50e651ee5aa
relation.isAuthorOfPublication.latestForDiscovery5d56d061-267c-4b33-8b78-b50e651ee5aa
relation.isOrgUnitOfPublication9d1809d1-3541-41aa-94ed-639736b7e16f
relation.isOrgUnitOfPublication.latestForDiscovery9d1809d1-3541-41aa-94ed-639736b7e16f

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