{"id":"https://openalex.org/W2984496090","doi":null,"title":"Female directors on audit committees and audit quality : evidence from the UK","display_name":"Female directors on audit committees and audit quality : evidence from the UK","publication_year":2019,"publication_date":"2019-01-01","ids":{"openalex":"https://openalex.org/W2984496090","mag":"2984496090"},"language":"en","primary_location":{"id":"pmh:oai:usir.salford.ac.uk:52706","doi":null,"is_oa":true,"landing_page_url":"http://usir.salford.ac.uk/id/eprint/52706/1/PhD%20thesis.pdf","pdf_url":"http://usir.salford.ac.uk/id/eprint/52706/1/PhD%20thesis.pdf","source":{"id":"https://openalex.org/S4306401501","display_name":"University of Salford Institutional Repository (University of Salford)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I54459138","host_organization_name":"University of Salford","host_organization_lineage":["https://openalex.org/I54459138"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Thesis"},"volume":null,"type":"dissertation","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://usir.salford.ac.uk/id/eprint/52706/1/PhD%20thesis.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5022335098","display_name":"Kaleemullah Abbasi","orcid":"https://orcid.org/0000-0002-9822-0989","observed_orcids":["https://orcid.org/0000-0002-9822-0989"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Kaleemullah Abbasi","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-9822-0989","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5022335098"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9330999851226807,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9330999851226807,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11047","display_name":"Gender Diversity and Inequality","score":0.05209999904036522,"subfield":{"id":"https://openalex.org/subfields/3318","display_name":"Gender Studies"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.011300000362098217,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/women-directors","display_name":"female directors","score":0.9309999942779541},{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.9430000185966492},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.996999979019165},{"id":"https://openalex.org/keywords/audit-fees","display_name":"audit fees","score":0.6299999952316284},{"id":"https://openalex.org/keywords/earnings-benchmarks","display_name":"earnings benchmarks","score":0.6000000238418579},{"id":"https://openalex.org/keywords/gender-diversity-in-corporate-governance","display_name":"gender diversity in corporate governance","score":0.6349999904632568},{"id":"https://openalex.org/keywords/agency-theory","display_name":"agency theory","score":0.9629999995231628},{"id":"https://openalex.org/keywords/resource-dependence-theory","display_name":"resource dependence theory","score":0.8920000195503235},{"id":"https://openalex.org/keywords/uk-firms","display_name":"UK firms","score":0.7139999866485596}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.830297589302063},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.8050692081451416},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.7839527726173401},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.758912205696106},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.7473637461662292},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7080998420715332},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.6481658220291138},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.632958173751831},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.607501745223999},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.5453394055366516},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.44737306237220764}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:usir.salford.ac.uk:52706","doi":null,"is_oa":true,"landing_page_url":"http://usir.salford.ac.uk/id/eprint/52706/1/PhD%20thesis.pdf","pdf_url":"http://usir.salford.ac.uk/id/eprint/52706/1/PhD%20thesis.pdf","source":{"id":"https://openalex.org/S4306401501","display_name":"University of Salford Institutional Repository (University of Salford)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I54459138","host_organization_name":"University of Salford","host_organization_lineage":["https://openalex.org/I54459138"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Thesis"},{"id":"mag:2984496090","doi":null,"is_oa":false,"landing_page_url":"https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.791966","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":{"id":"pmh:oai:usir.salford.ac.uk:52706","doi":null,"is_oa":true,"landing_page_url":"http://usir.salford.ac.uk/id/eprint/52706/1/PhD%20thesis.pdf","pdf_url":"http://usir.salford.ac.uk/id/eprint/52706/1/PhD%20thesis.pdf","source":{"id":"https://openalex.org/S4306401501","display_name":"University of Salford Institutional Repository (University of Salford)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I54459138","host_organization_name":"University of Salford","host_organization_lineage":["https://openalex.org/I54459138"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Thesis"},"sustainable_development_goals":[{"score":0.6025999784469604,"display_name":"Gender equality","id":"https://metadata.un.org/sdg/5"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2984496090.pdf","grobid_xml":"https://content.openalex.org/works/W2984496090.grobid-xml"},"referenced_works_count":232,"referenced_works":["https://openalex.org/W3856388","https://openalex.org/W33868049","https://openalex.org/W72383108","https://openalex.org/W561760508","https://openalex.org/W827914295","https://openalex.org/W1511005963","https://openalex.org/W1511124779","https://openalex.org/W1526589366","https://openalex.org/W1531392686","https://openalex.org/W1541449229","https://openalex.org/W1552449155","https://openalex.org/W1558166665","https://openalex.org/W1935917535","https://openalex.org/W1964325237","https://openalex.org/W1966587977","https://openalex.org/W1967984176","https://openalex.org/W1968816001","https://openalex.org/W1969105412","https://openalex.org/W1969661607","https://openalex.org/W1969807098","https://openalex.org/W1970861534","https://openalex.org/W1971620354","https://openalex.org/W1977278452","https://openalex.org/W1977557272","https://openalex.org/W1977808796","https://openalex.org/W1978176648","https://openalex.org/W1980154148","https://openalex.org/W1980750060","https://openalex.org/W1981350446","https://openalex.org/W1986618511","https://openalex.org/W1987307803","https://openalex.org/W1987685192","https://openalex.org/W1989154207","https://openalex.org/W1990317644","https://openalex.org/W1991574766","https://openalex.org/W1995698170","https://openalex.org/W1996727720","https://openalex.org/W2000228957","https://openalex.org/W2003129622","https://openalex.org/W2003750184","https://openalex.org/W2004240179","https://openalex.org/W2004696384","https://openalex.org/W2004796325","https://openalex.org/W2005135175","https://openalex.org/W2006002836","https://openalex.org/W2008290625","https://openalex.org/W2012736342","https://openalex.org/W2013378606","https://openalex.org/W2014138665","https://openalex.org/W2014466885","https://openalex.org/W2015993488","https://openalex.org/W2016437117","https://openalex.org/W2018581816","https://openalex.org/W2021998775","https://openalex.org/W2023098205","https://openalex.org/W2023709878","https://openalex.org/W2025144250","https://openalex.org/W2027992431","https://openalex.org/W2028514109","https://openalex.org/W2035385536","https://openalex.org/W2035541910","https://openalex.org/W2036864685","https://openalex.org/W2037568865","https://openalex.org/W2037668009","https://openalex.org/W2039949995","https://openalex.org/W2039983013","https://openalex.org/W2042190439","https://openalex.org/W2042834059","https://openalex.org/W2043274294","https://openalex.org/W2043398218","https://openalex.org/W2045154181","https://openalex.org/W2046188163","https://openalex.org/W2046442255","https://openalex.org/W2047405452","https://openalex.org/W2047451638","https://openalex.org/W2057332384","https://openalex.org/W2060288170","https://openalex.org/W2060715914","https://openalex.org/W2060830173","https://openalex.org/W2061405137","https://openalex.org/W2066348548","https://openalex.org/W2067788574","https://openalex.org/W2068962114","https://openalex.org/W2069677677","https://openalex.org/W2070370892","https://openalex.org/W2071700255","https://openalex.org/W2072255121","https://openalex.org/W2072866662","https://openalex.org/W2073207650","https://openalex.org/W2075288496","https://openalex.org/W2076882071","https://openalex.org/W2077742712","https://openalex.org/W2078279150","https://openalex.org/W2078555310","https://openalex.org/W2078774160","https://openalex.org/W2081311202","https://openalex.org/W2083229274","https://openalex.org/W2084060783","https://openalex.org/W2084219145","https://openalex.org/W2084538325","https://openalex.org/W2084943559","https://openalex.org/W2085573741","https://openalex.org/W2088334580","https://openalex.org/W2090682529","https://openalex.org/W2091345819","https://openalex.org/W2092012754","https://openalex.org/W2093877138","https://openalex.org/W2094267012","https://openalex.org/W2096167588","https://openalex.org/W2096239622","https://openalex.org/W2101470873","https://openalex.org/W2102896483","https://openalex.org/W2103978550","https://openalex.org/W2107269898","https://openalex.org/W2108938545","https://openalex.org/W2109872790","https://openalex.org/W2113430743","https://openalex.org/W2115412054","https://openalex.org/W2119158777","https://openalex.org/W2119173078","https://openalex.org/W2122332521","https://openalex.org/W2124653412","https://openalex.org/W2125732433","https://openalex.org/W2130811501","https://openalex.org/W2131136597","https://openalex.org/W2131399347","https://openalex.org/W2133004780","https://openalex.org/W2133616567","https://openalex.org/W2135327730","https://openalex.org/W2137317336","https://openalex.org/W2141375301","https://openalex.org/W2141654218","https://openalex.org/W2142291459","https://openalex.org/W2146306632","https://openalex.org/W2146335940","https://openalex.org/W2147158915","https://openalex.org/W2151192207","https://openalex.org/W2152118127","https://openalex.org/W2152293814","https://openalex.org/W2156325211","https://openalex.org/W2159003570","https://openalex.org/W2159808883","https://openalex.org/W2160469269","https://openalex.org/W2160624576","https://openalex.org/W2160980756","https://openalex.org/W2170158989","https://openalex.org/W2185806768","https://openalex.org/W2282655057","https://openalex.org/W2285234260","https://openalex.org/W2293410060","https://openalex.org/W2306488792","https://openalex.org/W2318806854","https://openalex.org/W2342858416","https://openalex.org/W2345465127","https://openalex.org/W2406145995","https://openalex.org/W2497527897","https://openalex.org/W2518932609","https://openalex.org/W2530129800","https://openalex.org/W2546428283","https://openalex.org/W2552598356","https://openalex.org/W2559753862","https://openalex.org/W2571970763","https://openalex.org/W2587446810","https://openalex.org/W2595364723","https://openalex.org/W2610573346","https://openalex.org/W2611153115","https://openalex.org/W2728404237","https://openalex.org/W2752617332","https://openalex.org/W2767148940","https://openalex.org/W2768761542","https://openalex.org/W2770222229","https://openalex.org/W2772804924","https://openalex.org/W2792136295","https://openalex.org/W2793864804","https://openalex.org/W2888355473","https://openalex.org/W2888693527","https://openalex.org/W2899883402","https://openalex.org/W2899954554","https://openalex.org/W2901017385","https://openalex.org/W2906688755","https://openalex.org/W2912704217","https://openalex.org/W2939811392","https://openalex.org/W2942149494","https://openalex.org/W2944266896","https://openalex.org/W3023181463","https://openalex.org/W3121143499","https://openalex.org/W3121208486","https://openalex.org/W3121402916","https://openalex.org/W3121480360","https://openalex.org/W3121659120","https://openalex.org/W3121668317","https://openalex.org/W3121706722","https://openalex.org/W3121905675","https://openalex.org/W3121991680","https://openalex.org/W3122203173","https://openalex.org/W3122285379","https://openalex.org/W3122367485","https://openalex.org/W3122458461","https://openalex.org/W3122470359","https://openalex.org/W3122475057","https://openalex.org/W3122523201","https://openalex.org/W3122651236","https://openalex.org/W3122654056","https://openalex.org/W3123057941","https://openalex.org/W3123098491","https://openalex.org/W3123323948","https://openalex.org/W3123370968","https://openalex.org/W3123400498","https://openalex.org/W3123445065","https://openalex.org/W3123746573","https://openalex.org/W3123771073","https://openalex.org/W3124000261","https://openalex.org/W3124786523","https://openalex.org/W3124830097","https://openalex.org/W3124877770","https://openalex.org/W3124938730","https://openalex.org/W3125047912","https://openalex.org/W3125059406","https://openalex.org/W3125127692","https://openalex.org/W3125329543","https://openalex.org/W3125331316","https://openalex.org/W3125360471","https://openalex.org/W3125504111","https://openalex.org/W3125541832","https://openalex.org/W3125547230","https://openalex.org/W3125616099","https://openalex.org/W3125688476","https://openalex.org/W3125692655","https://openalex.org/W3125786623","https://openalex.org/W3125911266","https://openalex.org/W3126023393","https://openalex.org/W3126080930"],"related_works":["https://openalex.org/W3015317418","https://openalex.org/W4388773213","https://openalex.org/W4390457175","https://openalex.org/W3003613585","https://openalex.org/W3092371615","https://openalex.org/W7046813185","https://openalex.org/W2620461455","https://openalex.org/W1584993870","https://openalex.org/W3215639219","https://openalex.org/W3013666868"],"abstract_inverted_index":{"Evidence":[0],"on":[1,7,55,61,79,98,157,171,210,243,270],"the":[2,22,30,37,48,56,73,83,140,172,190,202,218,222,230,241,256,274,293],"association":[3,153,168],"between":[4,58,154],"female":[5,59,76,126,155,177,195,207,268,283,298],"directors":[6,60,156,269],"audit":[8,11,24,31,42,62,65,80,86,99,127,133,158,161,178,185,211,271],"committees":[9,63,81,100,159,212],"and":[10,33,51,64,122,139,160,188,213,263],"quality":[12,25,43,186],"is":[13,89,169],"not":[14],"convincing,":[15],"as":[16,41,102,104,217],"it":[17,164,199,254,286],"fails":[18,70],"to":[19,71,146,184,189,201,206,233,240,267],"effectively":[20],"consider":[21,72,292],"practitioners\u2019":[23,49],"assessments.":[26],"By":[27],"utilising":[28],"both":[29],"fees":[32],"meeting":[34],"or":[35,246],"beating":[36],"zero":[38],"earnings":[39],"benchmark":[40],"proxies,":[44],"this":[45,113,148,167],"study":[46,149,182,275],"captures":[47],"evaluations":[50],"provides":[52],"convincing":[53],"evidence":[54,204,224],"link":[57],"quality.":[66,87,134,162],"\\nFurther,":[67],"prior":[68],"literature":[69,187],"types":[74],"of":[75,85,125,176,259,282,297],"financial":[77,110,208,214,235,250],"experts":[78,97,107,209],"in":[82,108],"context":[84],"It":[88,237],"also":[90,115,238,291],"unclear":[91],"whether":[92,117,244],"Chief":[93],"Financial":[94],"Officer":[95],"(CFO)":[96],"are":[101,130],"effective":[103],"public":[105,120,173,294],"accounting":[106,121,174,245,295],"monitoring":[109],"reports.":[111],"Therefore,":[112],"thesis":[114],"investigates":[116],"accounting,":[118],"non-accounting,":[119],"CFO":[123],"expertise":[124,175,248,296],"committee":[128,179],"members":[129],"associated":[131],"with":[132],"\\nUsing":[135],"ordinary":[136],"least-squares":[137],"regression":[138],"United":[141],"Kingdom":[142],"firms":[143],"from":[144],"2009":[145],"2017,":[147],"finds":[150],"a":[151],"positive":[152],"Further,":[163,253],"substantiates":[165],"that":[166,221,288],"dependent":[170],"members.":[180],"\\nThis":[181],"contributes":[183,200,239],"research":[191],"identifying":[192],"characteristics":[193],"driving":[194],"directors\u2019":[196],"monitoring.":[197,252],"Moreover,":[198],"conflicting":[203],"related":[205],"reporting":[215,251],"monitoring,":[216],"results":[219],"suggest":[220],"mixed":[223],"may":[225],"have":[226],"been":[227],"driven":[228],"by":[229],"researchers\u2019":[231],"failure":[232],"segregate":[234],"expertise.":[236],"debate":[242],"non-accounting":[247],"enhances":[249],"applies":[255],"theoretical":[257],"framework":[258],"combining":[260],"agency":[261],"theory":[262,266],"resource":[264],"dependency":[265],"committees.":[272],"Furthermore,":[273],"supports":[276],"policy-makers\u2019":[277],"efforts":[278],"towards":[279],"greater":[280],"presence":[281],"directors,":[284],"however,":[285],"recommends":[287],"they":[289],"should":[290],"directors.":[299]},"counts_by_year":[],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2019-11-22T00:00:00"}
