General rightsThis document is made available in accordance with publisher policies. Please cite only the published version using the reference above. Full terms of use are available: http://www.bristol.ac.uk/pure/about/ebr-terms 1 Editorial Boards of Accounting Journals: Gender Diversity and Internationalisation Abstract Purpose: Editorial boards of academic journals represent a key institutional mechanism in the governance and functioning of the academic community. Board members play an important role in knowledge production and development of the discipline. This study examines the diversity characteristics of boards of accounting journals.Design: Drawing on a diversity framework that distinguishes between societal diversity and value of diversity, the paper examines two board characteristics: gender diversity and internationalisation. Moreover, it examines the influence of three journal and two editor characteristics on board diversity and analyses trends over time.Findings: On gender, overall board trends appear to reflect both societal diversity and value of diversity: boards reflect the gender profile of senior academics. Further, female board representation has improved over time, is consistent across different countries, and 'gendered' sub-disciplines attract a relatively higher female board representation. However, inequities persist at the highest level: women are under-represented as editors and on boards of higher ranked journals. On internationalisation, once again overall trends broadly reflect societal diversity and value at diversity. However, boards of UK and Australian and 2* and 3* journals are significantly more international than their US and 4* counterparts, respectively. Further, the representation of international scholars has witnessed a modest rise over time. Finally, editor gender and change in editor play an intervening role in the gender and international characteristics of boards, respectively.Originality: Drawing on the diversity framework, this study is the first to comprehensively examine gender diversity and internationalisation of accounting boards.