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The impact of feminine board attributes (FBA) and audit committee physiognomies (ACP) on creative accounting (CA) is investigated in this research. It also looks at how board age diversity influences this link. The study uses a sample of 82 companies covering the years 2011 through 2020. The study indicated that feminine board competence is more likely to minimize CA after controlling for measurement bias, estimation errors, endogeneity, and financial crises. It also reveals that the existence of feminine directors in AC is more likely to limit CA. Moreover, the presence of autonomous directors in the AC, directors with financial expertise, and legal directors in the AC have a high possibility of reducing CA. It is also found that boardroom aging significantly enhances the link between FBA, ACP, and CA. Supplementary analyses reveal that firms that have at least one feminine director on board are more likely to reduce CA practice than firms that do not have feminine directors on board. It is also acknowledged that companies are more likely to engage in CA practice during the period of the COVID-19 endemic. The study document a novel discovery regarding the moderating effect of board age diversity on the link between board and ACP attributes on CA. Regulators or rule makers in developing countries like Nigeria may use the study's findings to create policies and strategies on gender-related issues. The findings could be utilized to learn more about how gender diversity affects financial reporting quality.

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Gauging the Act of Female Board and Audit Committee Attributes on Creative Accounting Practice: The Moderating Effect of Board Age Diversity

  • 章节

  • 发表日期：

    2025年

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  • Hussaini Bala,
  • Armaya’u Alhaji Sani,
  • Mujeeb Saif Mohsen Al-Absy,
  • Ghousia Khatoon,
  • Nusrathunnisa,
  • Samira Benbelgacem

摘要

The impact of feminine board attributes (FBA) and audit committee physiognomies (ACP) on creative accounting (CA) is investigated in this research. It also looks at how board age diversity influences this link. The study uses a sample of 82 companies covering the years 2011 through 2020. The study indicated that feminine board competence is more likely to minimize CA after controlling for measurement bias, estimation errors, endogeneity, and financial crises. It also reveals that the existence of feminine directors in AC is more likely to limit CA. Moreover, the presence of autonomous directors in the AC, directors with financial expertise, and legal directors in the AC have a high possibility of reducing CA. It is also found that boardroom aging significantly enhances the link between FBA, ACP, and CA. Supplementary analyses reveal that firms that have at least one feminine director on board are more likely to reduce CA practice than firms that do not have feminine directors on board. It is also acknowledged that companies are more likely to engage in CA practice during the period of the COVID-19 endemic. The study document a novel discovery regarding the moderating effect of board age diversity on the link between board and ACP attributes on CA. Regulators or rule makers in developing countries like Nigeria may use the study's findings to create policies and strategies on gender-related issues. The findings could be utilized to learn more about how gender diversity affects financial reporting quality.