The moderating effect of board diversity on the relationship between the attributes of woman CEOs and CFOs and financial reporting quality

The studies of women in accounting literature have gained momentum in Malaysia, with numerous papers examining the determinants and economic consequences of women directors. Therefore, this study extends the literature by factoring in the role of women CEOs/CFOs and their attributes in influencing...

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Main Author:	Ismaanzira, Ismail
Format:	Thesis
Language:	eng eng
Published:	2021
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/9369/1/Depositpermission_s903090.pdf https://etd.uum.edu.my/9369/2/s903090_01.pdf
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id	my-uum-etd.9369
record_format	uketd_dc
spelling	my-uum-etd.93692022-05-22T00:53:23Z The moderating effect of board diversity on the relationship between the attributes of woman CEOs and CFOs and financial reporting quality 2021 Ismaanzira, Ismail Shafie, Rohami Ku Ismail, Ku Nor Izah College of Business (COB) College of Business (COB) HF5601-5689 Accounting The studies of women in accounting literature have gained momentum in Malaysia, with numerous papers examining the determinants and economic consequences of women directors. Therefore, this study extends the literature by factoring in the role of women CEOs/CFOs and their attributes in influencing financial reporting quality. The rationale to examine women is because their risk aversion behaviour is a key to high-quality financial reporting since financial reporting quality is related to the judgement of preparers that reflected their preferences in risk. Drawing upon publiclisted firms in Malaysia from 2016 to 2018, this study finds that firms with women CEOs/CFOs produce higher financial reporting quality. For women CEOs/CFOs attributes, this study finds that although age, education level, tenure, and ethnicity of women CEOs/CFOs are associated with financial reporting quality, they are sensitive to the measurement of financial reporting quality. This study further expected that board diversity moderates the relationship between women CEOs/CFOs, their attributes, and financial reporting quality. Nevertheless, the evidence shows that board diversity does not interact with women CEOs/CFOs in influencing financial reporting quality. Interestingly, board diversity interacts with the age, education level, financial expertise, tenure, and ethnicity of women CEOs/CFOs to influence financial reporting quality but is sensitive to the measurement. The results support the Malaysian government policy on women's representation in senior management. The results also recommend practitioners appoint more women to be a CEO/CFO. Considerations of their appointment can also be based on their demographic attributes s ince the study re vealed that women CEOs’/CFOs’ attributes als o affect financial reporting quality. 2021 Thesis https://etd.uum.edu.my/9369/ https://etd.uum.edu.my/9369/1/Depositpermission_s903090.pdf text eng 2023-12-19 staffonly https://etd.uum.edu.my/9369/2/s903090_01.pdf text eng 2023-12-19 staffonly other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Shafie, Rohami Ku Ismail, Ku Nor Izah
topic	HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting Ismaanzira, Ismail The moderating effect of board diversity on the relationship between the attributes of woman CEOs and CFOs and financial reporting quality
description	The studies of women in accounting literature have gained momentum in Malaysia, with numerous papers examining the determinants and economic consequences of women directors. Therefore, this study extends the literature by factoring in the role of women CEOs/CFOs and their attributes in influencing financial reporting quality. The rationale to examine women is because their risk aversion behaviour is a key to high-quality financial reporting since financial reporting quality is related to the judgement of preparers that reflected their preferences in risk. Drawing upon publiclisted firms in Malaysia from 2016 to 2018, this study finds that firms with women CEOs/CFOs produce higher financial reporting quality. For women CEOs/CFOs attributes, this study finds that although age, education level, tenure, and ethnicity of women CEOs/CFOs are associated with financial reporting quality, they are sensitive to the measurement of financial reporting quality. This study further expected that board diversity moderates the relationship between women CEOs/CFOs, their attributes, and financial reporting quality. Nevertheless, the evidence shows that board diversity does not interact with women CEOs/CFOs in influencing financial reporting quality. Interestingly, board diversity interacts with the age, education level, financial expertise, tenure, and ethnicity of women CEOs/CFOs to influence financial reporting quality but is sensitive to the measurement. The results support the Malaysian government policy on women's representation in senior management. The results also recommend practitioners appoint more women to be a CEO/CFO. Considerations of their appointment can also be based on their demographic attributes s ince the study re vealed that women CEOs’/CFOs’ attributes als o affect financial reporting quality.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Ismaanzira, Ismail
author_facet	Ismaanzira, Ismail
author_sort	Ismaanzira, Ismail
title	The moderating effect of board diversity on the relationship between the attributes of woman CEOs and CFOs and financial reporting quality
title_short	The moderating effect of board diversity on the relationship between the attributes of woman CEOs and CFOs and financial reporting quality
title_full	The moderating effect of board diversity on the relationship between the attributes of woman CEOs and CFOs and financial reporting quality
title_fullStr	The moderating effect of board diversity on the relationship between the attributes of woman CEOs and CFOs and financial reporting quality
title_full_unstemmed	The moderating effect of board diversity on the relationship between the attributes of woman CEOs and CFOs and financial reporting quality
title_sort	moderating effect of board diversity on the relationship between the attributes of woman ceos and cfos and financial reporting quality
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2021
url	https://etd.uum.edu.my/9369/1/Depositpermission_s903090.pdf https://etd.uum.edu.my/9369/2/s903090_01.pdf
_version_	1747828583409123328

The moderating effect of board diversity on the relationship between the attributes of woman CEOs and CFOs and financial reporting quality

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