The impact of gender diversity on digital reporting in the USA

Shehadeh, Esam, Alkayed, Hani and Aly, Doaa A ORCID: 0000-0002-2037-6879 (2022) The impact of gender diversity on digital reporting in the USA. International Journal of Digital Accounting Research, 22. pp. 97-128. doi:10.4192/1577-8517-v22_4

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Abstract

This study aims to examine the impact of gender diversity on the digital reporting practices of non-financial U.S. firms listed on the S&P 500 index. Our results confirm the proposed hypothesis, indicating that the presence of female board members improves the levels of digital reporting. This could relate to the thought that gender diversity may correspond to more extensive discussions within the boardroom, which leads to better-informed decisions based on greater levels of information exchange both between the board and other stakeholders and amongst board members themselves. Our findings provide evidence for policy makers that gender diversity enhances online disclosure and thus, the transparency of the firm. The findings can be used, also, by corporate governance institutions to raise awareness of the advantages of having female members on the board. Our study contributes to the body of literature on both gender diversity and corporate online disclosure by providing new evidence that gender diversity on the board can improve digital reporting.

Item Type:	Article
Article Type:	Article
Uncontrolled Keywords:	Digital Reporting; Gender Diversity; Corporate Governance; S&P500
Subjects:	H Social Sciences > HG Finance > HG1501 Banking > HG1706 Accounting. Bookkeeping
Divisions:	Schools and Research Institutes > School of Business, Computing and Social Sciences
Research Priority Areas:	Applied Business & Technology
Depositing User:	Kate Greenaway
Date Deposited:	01 Sep 2022 09:27
Last Modified:	03 Apr 2023 09:31
URI:	https://eprints.glos.ac.uk/id/eprint/11504

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