Does Gender diversity in the audit committee influence key audit matters’ readability in the audit report? UK Evidence

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Does Gender diversity in the audit committee influence key audit matters’ readability in the audit report? UK Evidence. / Velte, Patrick.
In: Corporate Social Responsibility and Environmental Management, Vol. 25, No. 5, 01.09.2018, p. 748-755.

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@article{5194a189b3634a2f903e4c9d8032ed99,
title = "Does Gender diversity in the audit committee influence key audit matters{\textquoteright} readability in the audit report?: UK Evidence",
abstract = "This paper investigates the relationship between the percentage of women on audit committees (WOAC) in UK firms and auditors' disclosures on key audit matters (KAM) from 2014 to 2015. The results show that firms with a higher percentage of WOAC have higher readability of KAM disclosures as measured by the Flesch reading ease index. By modifying our dependent and independent variables, sensitivity tests (Blau index and Fog readability index) also corroborate the expectation that WOAC will lead to greater readability of KAM disclosures, with stricter monitoring activities and greater risk avoidance in the audit committee. We provide a useful contribution to recent empirical sustainable corporate governance literature for practices, researchers, and regulators.",
keywords = "Management studies, audit committees, audit quality, auditor reporting, gender diversity, key audit matters, sustainable corporate governance, Sustainability Science, Gender and Diversity",
author = "Patrick Velte",
year = "2018",
month = sep,
day = "1",
doi = "10.1002/csr.1491",
language = "English",
volume = "25",
pages = "748--755",
journal = "Corporate Social Responsibility and Environmental Management",
issn = "1535-3958",
publisher = "John Wiley & Sons Ltd.",
number = "5",

}

RIS

TY - JOUR

T1 - Does Gender diversity in the audit committee influence key audit matters’ readability in the audit report?

T2 - UK Evidence

AU - Velte, Patrick

PY - 2018/9/1

Y1 - 2018/9/1

N2 - This paper investigates the relationship between the percentage of women on audit committees (WOAC) in UK firms and auditors' disclosures on key audit matters (KAM) from 2014 to 2015. The results show that firms with a higher percentage of WOAC have higher readability of KAM disclosures as measured by the Flesch reading ease index. By modifying our dependent and independent variables, sensitivity tests (Blau index and Fog readability index) also corroborate the expectation that WOAC will lead to greater readability of KAM disclosures, with stricter monitoring activities and greater risk avoidance in the audit committee. We provide a useful contribution to recent empirical sustainable corporate governance literature for practices, researchers, and regulators.

AB - This paper investigates the relationship between the percentage of women on audit committees (WOAC) in UK firms and auditors' disclosures on key audit matters (KAM) from 2014 to 2015. The results show that firms with a higher percentage of WOAC have higher readability of KAM disclosures as measured by the Flesch reading ease index. By modifying our dependent and independent variables, sensitivity tests (Blau index and Fog readability index) also corroborate the expectation that WOAC will lead to greater readability of KAM disclosures, with stricter monitoring activities and greater risk avoidance in the audit committee. We provide a useful contribution to recent empirical sustainable corporate governance literature for practices, researchers, and regulators.

KW - Management studies

KW - audit committees

KW - audit quality

KW - auditor reporting

KW - gender diversity

KW - key audit matters

KW - sustainable corporate governance

KW - Sustainability Science

KW - Gender and Diversity

UR - http://www.scopus.com/inward/record.url?scp=85044308434&partnerID=8YFLogxK

U2 - 10.1002/csr.1491

DO - 10.1002/csr.1491

M3 - Journal articles

VL - 25

SP - 748

EP - 755

JO - Corporate Social Responsibility and Environmental Management

JF - Corporate Social Responsibility and Environmental Management

SN - 1535-3958

IS - 5

ER -

DOI