Using a sample of U.S. firms spanning 2001-2008, we examine whether female directors or nonexecutive female directors or female audit committee members affect auditor choice and audit effort measured by audit fees. After correcting for selectivity bias and controlling for other known board, firm...

"This book integrates the current research on diversity, equity, and inclusion with corporate practice and describes how these initiatives affect organizations' morale, performance, and output. Academic researchers, corporate executives tasked with implementing Diversity, Equity & Inclusion...

We examine the effect of board gender diversity on accounting conservatism. Particularly, we investigate changes in the degree of conservatism for firms that transit from an all-male board (audit committee) to a gender diverse board (audit committee). Using a sample of U.S. firms from 1998 to...

This study examines how audit-partner gender-diversity impacts audit quality, using data from China, where two partners are assigned to lead each engagement. Female and male partners bring different resources, in the form of information, expertise, experience, and perspectives that could result...