volume 35, issue 1, P67-92 2019
DOI: 10.1108/maj-10-2018-2048
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Javad Oradi, Javad Izadi

Abstract: Purpose The purpose of this paper is to investigate the association between gender diversity on the audit committees and the incidence of financial restatements. Design/methodology/approach Using a sample of 683 firm-year observations from Iranian listed companies for the period 2013 to 2017, this paper uses a logistic regression model to examine a research hypothesis related to the association between the presence of female members on the audit committee and the incidence of financial restatements. Findi…

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