SYNOPSIS: The authors examine the association between chief financial officer (hereafter, CFO) gender and the quality of accruals. Based on findings in prior research on gender differences in a variety of decision settings—risk-taking attitudes, financial judgments, and regulatory compliances—they hypothesize that firms with female CFOs will have higher quality of accruals. The empirical findings, based on a sample of 1,559 (1,222) firms in 2005 (2004), support this hypothesis. The study shows that companies with female CFOs have lower performance-matched absolute discretionary accruals and lower absolute accrual estimation errors, after controlling for other factors that prior research has shown to be associated with accruals.

Purpose -The purpose of this paper is to investigate whether gender diversity of audit committees has a significant impact on the firm's earnings management. Design/methodology/approach -This paper uses a performance-adjusted discretionary accrual model to examine the association between gender variables and the firm's earnings management. Regression analysis is applied using 320 firms from the S&P Small Cap 600. Findings -The authors find consistent evidence to show that the presence of a female director on the audit committee constrains earnings management by increasing negative (income-decreasing) discretionary accruals. Research limitations/implications -Future research can explore the behavior of female managers by applying the gender theory. Furthermore, the paper's evidence has implications for regulators and policy makers, since the presence of a female director in the audit committee may affect management decisions and audit quality in a positive way. Therefore, gender diversity on the board should be more strongly emphasized. Moreover, the presence of female members on the board may further enhance public confidence. Originality/value -This research contributes to the existing literature on gender in four aspects. First, this research provides new evidence to reinforce the existing gender literature that women are more risk averse, cautious and ethical than men. Second, the findings showcase that gender theory can be applied into the research of management behavior. Third, the findings are significantly important in contemporary corporate governance discussions over the SOX enactment and audit committee characteristics Fourth, this study sheds further light on the importance of having women on corporate boards and the positive outcomes that are associated with it, thereby serving as an encouraging force against the existence of the glass ceiling effect.

If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractPurpose -The purpose of this paper is to examine the association between the presence of females on the audit committee and the number of audit committee meetings. Design/methodology/approach -This paper uses a multivariate regression model to examine the association between gender on the audit committee and the number of audit committee meetings used as a proxy for audit committee diligence. The paper uses a sample of 254 firms from the S&P SmallCap600, with a December 31, 2003 fiscal year-end. Findings -The author finds consistent evidence to show that audit committees with at least one female director were likely to meet more often than all-male audit committees. Research limitations/implications -Future research suggests that it may be fruitful to examine the effects of gender on other aspects of audit committee and board activities and the interaction between audit committees, management, and the external auditor. Furthermore, the results of the paper have strong implications for regulators and policy makers, since the presence of a female director on the audit committee may bring many positive outcomes, thereby leading to better corporate governance practices. Hence, the appointment of more females on the audit committee should be strongly emphasized. Originality/value -This research paper contributes to the contemporary literature regarding the increased awareness of good outcomes associated with having women on the audit committee in various ways. First, this research encourages the appointment of more females on the audit committee. Second, increased diligence of the audit committee leads to enhanced corporate governance practices. Third, the presence of females on the audit committee could lead to good corporate decision making. Fourth, the presence of a female on the audit committee could lead to increased confidence of the public. Fifth, this research also serves as an influencing power to encourage equal opportunities for both men and women.

No abstract

One of the critical success factors in supply chain management is Internal Integration within the firms. In this study the authors have examined this construct in greater depth and have developed an improved measurement model grounded in systems and contingency theories. The authors have validated the model by conducting a large scale empirical study and by collecting data from 154 buyer-supplier dyads. The authors have established the construct validity by using refined Confirmatory Factor Analysis Multi-Trait Multi-Method Approach. The authors have used multiple perspectives from fields such as operations management, information systems management, and inter-organizational relationship management to present a richer construct.