{"id":"https://openalex.org/W4242043344","doi":"https://doi.org/10.35940/ijrte.b1178.0982s919","title":"Gender in Audit Committee and Financial Reporting Timeliness: the Case of Unique Continental European Model","display_name":"Gender in Audit Committee and Financial Reporting Timeliness: the Case of Unique Continental European Model","publication_year":2019,"publication_date":"2019-09-30","ids":{"openalex":"https://openalex.org/W4242043344","doi":"https://doi.org/10.35940/ijrte.b1178.0982s919"},"language":"en","primary_location":{"id":"doi:10.35940/ijrte.b1178.0982s919","doi":"https://doi.org/10.35940/ijrte.b1178.0982s919","is_oa":true,"landing_page_url":"https://doi.org/10.35940/ijrte.b1178.0982s919","pdf_url":"https://doi.org/10.35940/ijrte.b1178.0982s919","source":{"id":"https://openalex.org/S4210169567","display_name":"International Journal of Recent Technology and Engineering (IJRTE)","issn_l":"2277-3878","issn":["2277-3878"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","poland-20"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Recent Technology and Engineering (IJRTE)","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.35940/ijrte.b1178.0982s919","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Zaitul","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Zaitul","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":null,"display_name":"Desi Ilona","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Desi Ilona","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.1021,"has_fulltext":true,"cited_by_count":14,"citation_normalized_percentile":{"value":0.90964633,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":98},"biblio":{"volume":"8","issue":"2S9","first_page":"864","last_page":"871"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7768999934196472,"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":0.7768999934196472,"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":0.16750000417232513,"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":0.039799999445676804,"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/audit-committee-gender","display_name":"audit committee gender","score":0.8230000138282776},{"id":"https://openalex.org/keywords/financial-reporting-timeliness","display_name":"financial reporting timeliness","score":0.824999988079071},{"id":"https://openalex.org/keywords/audit-committee-members","display_name":"audit committee members","score":0.5870000123977661},{"id":"https://openalex.org/keywords/board-gender-diversity","display_name":"board gender diversity","score":0.5770000219345093},{"id":"https://openalex.org/keywords/audit-committee-independence","display_name":"audit committee independence","score":0.703000009059906},{"id":"https://openalex.org/keywords/audit-committee-expertise","display_name":"audit committee expertise","score":0.925000011920929},{"id":"https://openalex.org/keywords/audit-committee-activity","display_name":"audit committee activity","score":0.8370000123977661},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.6330000162124634},{"id":"https://openalex.org/keywords/indonesian-listed-companies","display_name":"Indonesian listed companies","score":0.6370000243186951}],"concepts":[{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.915990948677063},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8061249256134033},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7667818069458008},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6172652840614319},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.545985758304596},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.5253243446350098},{"id":"https://openalex.org/C35651441","wikidata":"https://www.wikidata.org/wiki/Q625303","display_name":"Independence (probability theory)","level":2,"score":0.49092820286750793},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.4843979477882385},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.4087701439857483},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.35940/ijrte.b1178.0982s919","doi":"https://doi.org/10.35940/ijrte.b1178.0982s919","is_oa":true,"landing_page_url":"https://doi.org/10.35940/ijrte.b1178.0982s919","pdf_url":"https://doi.org/10.35940/ijrte.b1178.0982s919","source":{"id":"https://openalex.org/S4210169567","display_name":"International Journal of Recent Technology and Engineering (IJRTE)","issn_l":"2277-3878","issn":["2277-3878"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","poland-20"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Recent Technology and Engineering (IJRTE)","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.35940/ijrte.b1178.0982s919","doi":"https://doi.org/10.35940/ijrte.b1178.0982s919","is_oa":true,"landing_page_url":"https://doi.org/10.35940/ijrte.b1178.0982s919","pdf_url":"https://doi.org/10.35940/ijrte.b1178.0982s919","source":{"id":"https://openalex.org/S4210169567","display_name":"International Journal of Recent Technology and Engineering (IJRTE)","issn_l":"2277-3878","issn":["2277-3878"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","poland-20"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Recent Technology and Engineering (IJRTE)","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Gender equality","id":"https://metadata.un.org/sdg/5","score":0.7307999730110168}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4242043344.pdf","grobid_xml":"https://content.openalex.org/works/W4242043344.grobid-xml"},"referenced_works_count":70,"referenced_works":["https://openalex.org/W143022119","https://openalex.org/W1491794515","https://openalex.org/W1493452437","https://openalex.org/W1526589366","https://openalex.org/W1550424207","https://openalex.org/W1551058743","https://openalex.org/W1784368968","https://openalex.org/W1975978545","https://openalex.org/W1978239142","https://openalex.org/W1982877645","https://openalex.org/W1987307803","https://openalex.org/W1990197085","https://openalex.org/W1990605754","https://openalex.org/W2005135175","https://openalex.org/W2008750536","https://openalex.org/W2015434352","https://openalex.org/W2016437117","https://openalex.org/W2017415657","https://openalex.org/W2018616149","https://openalex.org/W2019384042","https://openalex.org/W2022114122","https://openalex.org/W2025279409","https://openalex.org/W2026309477","https://openalex.org/W2036920076","https://openalex.org/W2037668009","https://openalex.org/W2044499836","https://openalex.org/W2046188163","https://openalex.org/W2048613388","https://openalex.org/W2061405137","https://openalex.org/W2064182182","https://openalex.org/W2066258297","https://openalex.org/W2070970562","https://openalex.org/W2074734494","https://openalex.org/W2075288496","https://openalex.org/W2075687944","https://openalex.org/W2083203734","https://openalex.org/W2085443823","https://openalex.org/W2088894329","https://openalex.org/W2090930036","https://openalex.org/W2093321823","https://openalex.org/W2096239622","https://openalex.org/W2102948931","https://openalex.org/W2112352537","https://openalex.org/W2117142641","https://openalex.org/W2132724679","https://openalex.org/W2149134878","https://openalex.org/W2160356623","https://openalex.org/W2172004501","https://openalex.org/W2320193169","https://openalex.org/W2417963684","https://openalex.org/W2507151587","https://openalex.org/W2568323099","https://openalex.org/W2598935148","https://openalex.org/W2601719792","https://openalex.org/W2618551526","https://openalex.org/W2712562219","https://openalex.org/W2728404237","https://openalex.org/W2739851658","https://openalex.org/W2952703715","https://openalex.org/W3122136916","https://openalex.org/W3122859634","https://openalex.org/W3123323948","https://openalex.org/W3123746573","https://openalex.org/W3124458444","https://openalex.org/W3140270516","https://openalex.org/W3167620879","https://openalex.org/W4237284272","https://openalex.org/W4248691483","https://openalex.org/W4251598136","https://openalex.org/W6677823399"],"related_works":["https://openalex.org/W4411842572","https://openalex.org/W7165139715","https://openalex.org/W7172487100","https://openalex.org/W3177723514","https://openalex.org/W3102959945","https://openalex.org/W3173187581","https://openalex.org/W7166858734","https://openalex.org/W2181495793","https://openalex.org/W4393239953","https://openalex.org/W4200171863"],"abstract_inverted_index":{"The":[0],"goal":[1],"of":[2,14,21,35,66,80,97,115],"the":[3,12,19,33,37,45,72,81,95,113],"current":[4,38],"research":[5,76],"is":[6,85],"to":[7,90],"identify":[8],"whether":[9],"or":[10],"not":[11],"gender":[13,31,43,79],"Audit":[15,46,82,105],"Committee":[16,47,83,106],"members":[17,84],"affects":[18],"timeliness":[20,96,114],"financial":[22,98,116],"reporting.":[23,99,117],"Unlike":[24],"several":[25],"studies":[26],"which":[27,51],"have":[28,108],"focused":[29],"on":[30,112],"in":[32,44,48,71,93],"Board":[34],"Directors,":[36],"study":[39,58],"more":[40],"specifically":[41],"discusses":[42],"a":[49,53],"country":[50],"adopts":[52],"Continental":[54],"European":[55],"System.":[56],"This":[57,75],"employs":[59],"panel":[60],"data":[61],"analysis":[62],"for":[63],"370":[64],"observations":[65],"185":[67],"Indonesian":[68],"listed":[69],"companies":[70],"2014-2015":[73],"period.":[74],"reports":[77],"that":[78],"still":[86],"debatable":[87],"with":[88],"regards":[89],"their":[91],"role":[92],"improving":[94],"Further,":[100],"size,":[101],"independence,":[102],"expertise,":[103],"and":[104],"activities":[107],"an":[109],"insignificant":[110],"impact":[111]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2019,"cited_by_count":2}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2022-05-12T00:00:00"}