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:: Volume 3, Issue 5 (9-2018) ::
aapc 2018, 3(5): 263-285 Back to browse issues page
The Investigation of Gender Diversity’s Impact on The Directors Board's on the likelihood of Internal Control Weaknesses
Mohammad Imani Barandagh 1, Mahdi Kazemi Olum2 , Mostafa Abdi3
1- Associate Prof, Faculty of Human Sciences, Zanjan University, Zanjan, Iran. (Corresponding Author) , imani_barandagh@znu.ac.ir
2- Ph. D. Student in Accounting, Faculty of Management and Accounting, Islamic Azad University, Qaznin, Iran. (mkolum1361@gmail.com )
3- Ph. D. Student in Accounting, Faculty of Management and Accounting, Islamic Azad University, Qaznin, Iran. (abdi.accounting@yahoo.com)
Abstract:   (6483 Views)
    Internal control is a director’s board duty in which its proper and effective type ensures a relative assurance of the implementation of the company's policies as well as an effective audit field. Therefore, as much as possible, it should create and implement appropriate internal control, which also examination of the impact of the board's gender diversity on this trend and shows differences in the behavior of men and women. The presence of a woman's representative on the board reduces the board's coherence and, as a result, makes the control and monitoring process more precise. In this study, Dawson's gender socialization theory is used to explain the moral difference between two groups of women and men. For the purpose of this study, the data of 152 companies listed in Tehran Stock Exchange during the period of 2011-2016 were tested using logit regression analysis. The findings confirm the negative impact of the presence of at least one female representative in the board composition on likelihood of weakness in corporate internal controls. Accordingly, the presence of female delegate on the board is expected to create an environment in which the board's homogeneity disappears and the control and monitoring process becomes more precise.
Keywords: Board, Corporate Governance, Female, Gender Diversity, Internal Controls Weakness.
Full-Text [PDF 199 kb]   (3265 Downloads)    
Type of Study: Research | Subject: Special
Received: 2017/12/6 | Accepted: 2018/02/23 | Published: 2018/09/7
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Imani Barandagh M, Kazemi Olum M, Abdi M. The Investigation of Gender Diversity’s Impact on The Directors Board's on the likelihood of Internal Control Weaknesses. aapc 2018; 3 (5) :263-285
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Volume 3, Issue 5 (9-2018) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
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