نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
This study investigates the impact of female representation, as well as the experience and expertise of women on audit committees, on the trade-off between accrual-based earnings management and real earnings management. To this end, a sample of 110 companies listed on the Tehran Stock Exchange was selected over the period 2017–2023. Multiple regression analysis using panel data was employed to test the hypotheses, utilizing EVIEWS software. The regression results reveal that companies with a higher proportion of women on their audit committees are more inclined to engage in real earnings management rather than accrual-based earnings management. Moreover, the financial expertise of women on audit committees has a negative effect on accrual-based earnings management. The findings also indicate that the experience of female members—measured by age and tenure—helps reduce both types of earnings management. Drawing on data from Iran's emerging market, this study offers novel evidence on how the targeted and competence-based inclusion of women on audit committees can alter earnings management behavior. These findings open new avenues for understanding the role of gender in financial reporting quality and effective oversight of managerial practices. They also carry important implications for regulators, policymakers, and investors regarding gender diversity and the professional composition of corporate oversight committees.
کلیدواژهها English
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