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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50204 - Business and management

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2022

Kód důvěrnosti údajů

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

Název periodika

Engineering economist

ISSN

0013-791X

e-ISSN

1547-2701

Svazek periodika

67

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

US - Spojené státy americké

Počet stran výsledku

19

Strana od-do

112-130

Kód UT WoS článku

000715681700001

EID výsledku v databázi Scopus

2-s2.0-85118614699