Dr Bilal Bilal bilal.bilal@durham.ac.uk
Assistant Professor
Dr Bilal Bilal bilal.bilal@durham.ac.uk
Assistant Professor
Francisca Ezeani
Muhammad Usman
Bushra Komal
Ali Meftah Gerged
This study investigates whether female Audit Committee Financial Experts (ACFEs) at Chinese listed companies reduce earnings management by examining their influence under different ownership structures and cross‐listing scenarios. Our findings reveal that female ACFEs negatively affect earnings management, with their impact varying by ownership type. Specifically, female ACFEs in privately owned enterprises (non‐SOEs) are more effective at reducing earnings management than those in state‐owned enterprises (SOEs). Furthermore, our analysis indicates that female ACFEs in cross‐listed firms are better at mitigating earnings management compared with their counterparts in domestically listed firms. These results have significant implications for regulators, market authorities, investors, and corporate managers, highlighting the crucial role of female ACFEs in improving corporate transparency across diverse ownership frameworks and cross‐listing conditions.
Bilal, B., Ezeani, F., Usman, M., Komal, B., & Gerged, A. M. (online). Impact of ownership structure and cross‐listing on the role of female audit committee financial experts in mitigating earnings management. Business Ethics, the Environment and Responsibility, https://doi.org/10.1111/beer.12705
Journal Article Type | Article |
---|---|
Acceptance Date | May 20, 2024 |
Online Publication Date | Jun 2, 2024 |
Deposit Date | Jun 6, 2024 |
Publicly Available Date | Jun 6, 2024 |
Journal | Business Ethics, the Environment & Responsibility |
Print ISSN | 2694-6424 |
Electronic ISSN | 2694-6424 |
Publisher | Wiley |
Peer Reviewed | Peer Reviewed |
DOI | https://doi.org/10.1111/beer.12705 |
Keywords | cross‐listing, earnings management, ownership structure, gender diversity, audit committee financial experts |
Public URL | https://durham-repository.worktribe.com/output/2474378 |
Published Journal Article (Advance Online Version)
(538 Kb)
PDF
Publisher Licence URL
http://creativecommons.org/licenses/by-nc-nd/4.0/
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