Behavioral economics of accounting: A review of archival research on individual decision makers

M Hanlon, K Yeung, L Zuo - Contemporary Accounting …, 2022 - Wiley Online Library
This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in shaping observed accounting …

Twenty years of gender equality research: A scoping review based on a new semantic indicator

P Belingheri, F Chiarello, A Fronzetti Colladon… - Plos one, 2021 - journals.plos.org
Gender equality is a major problem that places women at a disadvantage thereby stymieing
economic growth and societal advancement. In the last two decades, extensive research …

[HTML][HTML] Research and development spending in the pharmaceutical industry: Does board gender diversity matter?

Z Sanad, AMAM Al-Sartawi - … of Open Innovation: Technology, Market, and …, 2023 - Elsevier
The focus of this paper is twofold; the primary objective is investigating the impact of board
gender diversity on firms' research and development (R&D) investment as an innovation …

Are women greener? Corporate gender diversity and environmental violations

C Liu - Journal of Corporate Finance, 2018 - Elsevier
This study examines the relationship between board gender diversity and corporate
environmental violations. Drawing on gender socialization and diversity theories, greater …

Beyond gender diversity: How specific attributes of female directors affect earnings management

AA Gull, M Nekhili, H Nagati, T Chtioui - The British Accounting Review, 2018 - Elsevier
We apply the system GMM regression estimation approach to a matched sample of French
firms listed on Euronext Paris during the period 2001–2010 in order to investigate the …

Critical mass and voice: Board gender diversity and financial reporting quality

D Dobija, A Hryckiewicz, M Zaman… - European Management …, 2022 - Elsevier
Based on the notion that a diverse board takes a more balanced perspective and pays
greater attention to financial reporting oversight, this paper examines the association …

The effects and the mechanisms of board gender diversity: Evidence from financial manipulation

AS Wahid - Journal of business ethics, 2019 - Springer
This study examines the impact of board gender diversity on financial misconduct. The
findings suggest firms with gender-diverse boards commit fewer financial reporting mistakes …

Gender diversity and financial statement fraud

Y Wang, M Yu, S Gao - Journal of Accounting and Public Policy, 2022 - Elsevier
This study investigates the role of gender diversity in fraud commission and detection with a
view to identifying whether companies with more female corporate leaders are less likely to …

CEO gender, ethical leadership, and accounting conservatism

SSM Ho, AY Li, K Tam, F Zhang - Journal of business ethics, 2015 - Springer
Since male CEOs dominate corporate leadership, the literature on top management
decision making suffers from an implicit masculine bias. Although research indicates that …

Female CEOs and core earnings quality: New evidence on the ethics versus risk-aversion puzzle

AM Zalata, C Ntim, A Aboud, E Gyapong - Business and the ethical …, 2022 - Springer
The question of whether females tend to act more ethically or risk-averse compared to males
is an interesting ethical puzzle. Using a large sample of US firms over the 1992–2014 …