Literature review on gender diversity in top management teams of companies and its relationship with firm performance and audit quality

IF 2.9 Q2 MANAGEMENT

International Journal of Disclosure and Governance Pub Date : 2024-06-19 DOI:10.1057/s41310-024-00248-1

Maria Fátima Ribeiro Borges, Graça Maria do Carmo Azevedo, Jonas Oliveira

引用次数: 0

Abstract

This paper aims to review the literature on gender diversity on top management teams and its impact on firm’s performance and audit quality. Over the period of 1997–2023 a total of 125 published articles were identified. Main findings reveal that literature on gender diversity continues to be contradictory, inconsistent and inconclusive regarding its impacts on firm’s performance and audit quality, highlighting the need to intensify research on this field to validate empirically those relationships. The literature review informs researchers on other audiences about the main characteristics of the literature on gender diversity and identifies several research gaps in the area.

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公司高层管理团队性别多样性及其与公司业绩和审计质量关系的文献综述

本文旨在回顾有关高层管理团队性别多样性及其对公司业绩和审计质量影响的文献。在 1997-2023 年期间，共发现 125 篇已发表的文章。主要研究结果表明，关于性别多元化对公司业绩和审计质量影响的文献仍然存在矛盾、不一致和不确定的情况，这凸显了加强该领域研究的必要性，以便从经验上验证这些关系。文献综述向其他受众的研究人员介绍了性别多样性文献的主要特点，并指出了该领域的若干研究空白。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Disclosure and Governance MANAGEMENT-

CiteScore

4.80

自引率

11.10%

发文量

期刊介绍： The International Journal of Disclosure and Governance publishes a balance between academic and practitioner perspectives in law and accounting on subjects related to corporate governance and disclosure. In its emphasis on practical issues, it is the only such journal in these fields. All rigorous and thoughtful conceptual papers are encouraged. To date, International Journal of Disclosure and Governance has published articles by a former general counsel and a former commissioner of the SEC, practitioners from Cleary Gottlieb, Skadden Arps, Wachtell Lipton, and Latham & Watkins as well as articles by academics from Harvard, Yale and NYU. The readership of the journal includes lawyers, accountants, and corporate directors and managers.