The influence of gender-diverse boards on post-audit practices: A UK SME study

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62690094%3A18450%2F22%3A50018559" target="_blank" >RIV/62690094:18450/22:50018559 - isvavai.cz</a>

Result on the web

<a href="https://www.tandfonline.com/doi/abs/10.1080/0013791X.2021.2000685?journalCode=utee20" target="_blank" >https://www.tandfonline.com/doi/abs/10.1080/0013791X.2021.2000685?journalCode=utee20</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1080/0013791X.2021.2000685" target="_blank" >10.1080/0013791X.2021.2000685</a>

Result language

angličtina

Original language name

The influence of gender-diverse boards on post-audit practices: A UK SME study

Original language description

This article extends the project-engineering management/post-audit literature into the field of business ethics and board gender diversity. As a result, it fills an important gap in the literature. Board gender diversity is an important issue with ramifications on corporate decision-making. Based on a sample of 163 UK small-medium enterprises (SMEs), our research shows differences between gender diverse (GD) boards and male-only boards in post-audit (P-A) practices. GD boards conduct more post-audits and adopt a more formal approach to post-audit procedures. There are significant differences between the two board types concerning the reasons for undertaking post-audits and the non-adoption of post-audits (P-As). An interesting observation is in the area of risk aversion, as we find an inconsistency between those SMEs that conduct P-As and those that do not. This inconsistency may reflect the earlier literature, which is inconclusive in its findings concerning females&apos; attitudes to risk. A further interesting observation from the data analysis shows that GD Boards appear to be more focused, while male boards are more diverse in their responses. This article is of relevance and general interest to engineering economists in an investment appraisal, P-A, project management, and governance environment, fostering diversity and equality in regulating corporate activities, assisting practitioners and policy-makers in understanding the importance of monitoring capital projects, and the role played by gender-diverse boards.

Czech name

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Czech description

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Type

J_imp - Article in a specialist periodical, which is included in the Web of Science database

CEP classification

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OECD FORD branch

50204 - Business and management

Project

—

Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2022

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Engineering economist

ISSN

0013-791X

e-ISSN

1547-2701

Volume of the periodical

67

Issue of the periodical within the volume

2

Country of publishing house

US - UNITED STATES

Number of pages

19

Pages from-to

112-130

UT code for WoS article

000715681700001

EID of the result in the Scopus database

2-s2.0-85118614699