Relationship between gender in the board of directors and the audit committee with the audit delay
| Autor: | Luis Antonio Lay, Michele Gonçalves, Paulo Roberto Da Cunha |
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| Jazyk: | portugalština |
| Rok vydání: | 2017 |
| Předmět: | |
| Zdroj: | Revista Contemporânea de Contabilidade, Vol 14, Iss 33, Pp 118-139 (2017) |
| Druh dokumentu: | article |
| ISSN: | 1807-1821 2175-8069 |
| DOI: | 10.5007/2175-8069.2017v14n33p118 |
| Popis: | The study verified the relationship between the gender in the composition of the board of directors and the audit committee with the audit delay. The survey sample consisted of 75 companies belonging to the IBrX 100 index. The variables surveyed were the presence of women on the board of directors and on the audit committee, size of the audit committee, independence of the board of directors, expertise, company size, debt, size of the audit firm and audit fees. Data collection took place in the Reference Form and the Economática® database. Data analysis was performed using descriptive statistics and multiple linear regression using SPSS® software. It was found that the presence of women is greater on the board than on the audit committee, with a small number of experienced members. The results showed that the presence of women on the audit committee has a negative and significant association with the audit delay, that is, the presence of women in this organism of corporate governance contributes to the reduction of the period of disclosure of the auditor's report. In addition, the size of the company and the independence of the board of directors were also important in the final model in relation to the audit delay. The presence of women on the board of directors was not significant with the delay in the audit. |
| Databáze: | Directory of Open Access Journals |
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