期刊名称：Journal of Accounting and Finance in Emerging Economies
印刷版ISSN：2519-0318
电子版ISSN：2518-8488
出版年度：2020
卷号：6
期号：3
页码：775-785
DOI：10.26710/jafee.v6i3.1318
语种：English
出版社：CSRC Publishing
摘要：Purpose: This paper focused on the influence of gender diversity on audit quality of manufacturing companies that are listed on the Nigeria Stock Exchange for the period 2010 – 2018. The study investigates the influence of gender diversity as corporate governance variable on audit quality of listed manufacturing companies in Nigeria. The study recommends that firms should endeavor to diversify their board along gender line in order to appropriate the benefit of female directors. Design/Methodology/Approach: Secondary data were collected from the audited annual reports of fifty eight (58) manufacturing companies that are listed on the Nigerian Stock Exchange and binary regression models (logit, probit and gombit) were used for the testing of the hypothesis. Findings: The result revealed that gender diversity has a positive and significant influence on audit quality for the full sample. Implications/Originality/Value: The study recommends that firms should endeavor to diversify their board along gender line in order to appropriate the benefit of female directors.
