Audit committee financial expertise, gender, and earnings management: Does gender of the financial expert matter?

盈余管理 审计 收益 业务 财务 审计委员会 会计 财务管理 会计管理 会计信息系统
作者
Alaa Mansour Zalata,Venancio Tauringana,Ishmael Tingbani
出处
期刊:International Review of Financial Analysis [Elsevier BV]
卷期号:55: 170-183 被引量:233
标识
DOI:10.1016/j.irfa.2017.11.002
摘要

The effectiveness of the presence of financial expertise on the audit committee (AC) in reducing earnings management has been the subject of many previous studies with mixed findings. This paper suggests that the mixed findings may be due to prior studies not distinguishing between the genders of the financial experts on the AC. We investigate how financial expertise affects earnings management taking into account the gender of the financial expert. We use the data of a sample of 5660 US firm-year observations from 2007 to 2013 which was analysed using least squares regressions clustering by firm. The results indicate that proportion of financial expertise on the AC and gender reduces earnings management. We then group the AC financial experts by gender, and examine whether the gender of the financial expert matters. The results show that the proportion of female financial experts on the AC is significantly associated with less earnings management while the proportion of male financial experts does not significantly affect earnings management; this suggests that previous studies indicating that the presence of a financial expert on the AC may have been influenced by gender of the female financial experts. Further, our findings may also partly explain the contradictory findings of prior studies on the effect of financial expertise on the ACs effectivness.

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