Women on the boards of listed companies: Evidence from Finland

Virtanen, Aila

doi:10.1007/s10997-010-9164-z

Cited by 68 publications

(58 citation statements)

References 39 publications

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“…Attributes associated with women such as a questioning nature, communication skills, commitment to duty, and fair and morally consistent decision‐making are essential to effective corporate governance and are likely to increase the effectiveness of an audit committee in implementing board policy and governance. Virtanen's () finding that female board members take more active roles on the board supports the supposition that females bring the same qualities to their subcommittee positions and influence the extent of internal and external monitoring demanded by the audit committee. Given that women are also more conscientious (Schmitt et al ., ) and take their responsibilities more seriously (Fondas and Sassalos, ), it is plausible that they would also demand more detailed and extensive audits.…”

Section: Literature Review Theoretical Foundation and Hypothesesmentioning

confidence: 88%

Female audit committee members and their influence on audit fees

Aldamen

Hollindale

Ziegelmayer

2016

Accounting & Finance

136

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We test the relationship between female representation on the audit committee and audit fees for 624 Australian companies in the year 2011. A positive relationship is found, leading to the conclusion that female presence on audit committees influences the quality of the external audit. Further, we find that gender is the significant audit committee characteristic in predicting audit quality and that women on the audit committee strengthen the positive relationship between firm size and audit fees, and between risk and audit fees. Conversely, we find that female representation dampens the positive relationship between complexity and audit fees.

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Section: Literature Review Theoretical Foundation and Hypothesesmentioning

confidence: 88%

Female audit committee members and their influence on audit fees

Aldamen

Hollindale

Ziegelmayer

2016

Accounting & Finance

136

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show abstract

“…Francoeur et al (2008) suggest that "women (like external shareholders, ethnic minorities, and foreigners) often have a fresh perspective regarding complex issues, and this can help correct informational biases". Also, a recent Finnish study reports that female board members are, compared to their male counterparts, more likely to take active roles on their boards (Virtanen, 2012). Other works indicate that women are more likely to ask questions and debate issues (Bilimoria and Wheeler, 2000;Ingley and Van der Walt, 2003).…”

Section: H1mentioning

confidence: 98%

Board of directors’ composition and capital structure

Alves¹,

Couto

Francisco

2015

Research in International Business and Finance

137

103

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“…While gender equality is recognized in Nordic countries, the residual elements pertinent to gender roles are still active in everyday social interactions and career discourse practices, especially in elite sport contexts (Turpeinen, Jaako, Kankaanpää, & Hakamäki, 2011;Virtanen, 2012). For example, the way athletes talked about their families and the extent their athletic careers were supported and legitimated indicated how gender beliefs deeply permeated and shaped their life choices.…”

Section: Culture and Gendered Meanings Of Athletes' Career Behaviormentioning

confidence: 99%