The moderating role of board gender diversity on the association between audit committee attributes and integrated reporting quality

The moderating role of board gender diversity on the association between audit committee attributes and integrated reporting quality

Abstract Purpose The main objective of the research is to examine the influence of audit committee attributes on the integrated reporting quality (IRQ) and to investigate whether this association is moderated by board gender diversity in the manufacturing and non-manufacturing sectors. The study spe...

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Bibliographic Details
Main Authors: Mohamed Samy El-Deeb, Lana Mohamed
Format: Article
Language:English
Published: SpringerOpen 2024-07-01
Series:Future Business Journal
Subjects:
Integrated reporting quality (IRQ)
Audit committee (AC) independence
Audit committee financial expertise
Audit committee frequency of meetings
Audit committee size and board gender diversity
Online Access:https://doi.org/10.1186/s43093-024-00340-6
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https://doi.org/10.1186/s43093-024-00340-6

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