The Relationship between Board Gender Diversity and Internal Control Weaknesses

Rezaei Pitenoei, Yasser; Mohseni, Khadijeh

doi:10.22059/jwdp.2018.259908.1007441

Document Type : Practical article

Authors

¹ Assistant Professor of Accounting, University of Guilan, Rasht, Iran

² MSc Student of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran

https://doi.org/10.22059/jwdp.2018.259908.1007441

Abstract

Today, sustainable development relies on empowerment of women, as social scientists have always emphasized on the elimination of gender barriers as a prerequisite for the realization of economic and social development. Accordingly, the main purpose of this research is to investigate the relationship between Board Gender Diversity and Internal Control Weaknesses in companies admitted to the Tehran Stock Exchange. To test the research hypotheses, financial information of the companies listed in Tehran Stock Exchange was used between 2012 and 2016. Thus, after applying the limitations in this study, a final sample of 87 companies was selected. In this study, the Board Gender Diversity as independent variable and Internal Control Weaknesses are dependent variables of the research. After measuring the variables of the research, multivariate linear regression analysis was used to test the research hypotheses. Statistical tests were performed using the Eviews econometric software and the statistical data compilation technique. The results obtained from the test indicate that there is a significant relationship between Board Gender Diversity and Internal Control Weaknesses. In other words, the presence of women on the board reduces the company's internal control weaknesses.

Keywords

Main Subjects

economics

References

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Woman in Development & Politics

The Relationship between Board Gender Diversity and Internal Control Weaknesses

References

References

Volume 16, Issue 3
October 2018
Pages 439-456

The Relationship between Board Gender Diversity and Internal Control Weaknesses

References

References

Volume 16, Issue 3October 2018Pages 439-456

Volume 16, Issue 3
October 2018
Pages 439-456