Relationship between gender in the board of directors and the audit committee with the audit delay
The study verified the relationship between the gender in the composition of the board of directors and the audit committee with the audit delay. The survey sample consisted of 75 companies belonging to the IBrX 100 index. The variables surveyed were the presence of women on the board of directors a...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Portuguese |
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Universidade Federal de Santa Catarina
2017-12-01
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| Series: | Revista Contemporânea de Contabilidade |
| Subjects: | |
| Online Access: | https://periodicos.ufsc.br/index.php/contabilidade/article/view/48374 |
| _version_ | 1818298437502763008 |
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| author | Luis Antonio Lay Michele Gonçalves Paulo Roberto Da Cunha |
| author_facet | Luis Antonio Lay Michele Gonçalves Paulo Roberto Da Cunha |
| author_sort | Luis Antonio Lay |
| collection | DOAJ |
| description | The study verified the relationship between the gender in the composition of the board of directors and the audit committee with the audit delay. The survey sample consisted of 75 companies belonging to the IBrX 100 index. The variables surveyed were the presence of women on the board of directors and on the audit committee, size of the audit committee, independence of the board of directors, expertise, company size, debt, size of the audit firm and audit fees. Data collection took place in the Reference Form and the Economática® database. Data analysis was performed using descriptive statistics and multiple linear regression using SPSS® software. It was found that the presence of women is greater on the board than on the audit committee, with a small number of experienced members. The results showed that the presence of women on the audit committee has a negative and significant association with the audit delay, that is, the presence of women in this organism of corporate governance contributes to the reduction of the period of disclosure of the auditor's report. In addition, the size of the company and the independence of the board of directors were also important in the final model in relation to the audit delay. The presence of women on the board of directors was not significant with the delay in the audit. |
| first_indexed | 2024-12-13T04:35:19Z |
| format | Article |
| id | doaj.art-2eccd7053742452fa2bc097dd0855d26 |
| institution | Directory Open Access Journal |
| issn | 1807-1821 2175-8069 |
| language | Portuguese |
| last_indexed | 2024-12-13T04:35:19Z |
| publishDate | 2017-12-01 |
| publisher | Universidade Federal de Santa Catarina |
| record_format | Article |
| series | Revista Contemporânea de Contabilidade |
| spelling | doaj.art-2eccd7053742452fa2bc097dd0855d262022-12-21T23:59:26ZporUniversidade Federal de Santa CatarinaRevista Contemporânea de Contabilidade1807-18212175-80692017-12-01143311813910.5007/2175-8069.2017v14n33p11828181Relationship between gender in the board of directors and the audit committee with the audit delayLuis Antonio Lay0Michele Gonçalves1Paulo Roberto Da Cunha2Professor Substituto da Universidade do Contestado (UnC – Campus Mafra)Professora Substituta da Universidade do Estado de Santa Catarina (UDESC)Professor no Programa de Pós-Graduação em Ciências Contábeis da FURB e da Universidade do Estado de Santa Catarina (UDESC)The study verified the relationship between the gender in the composition of the board of directors and the audit committee with the audit delay. The survey sample consisted of 75 companies belonging to the IBrX 100 index. The variables surveyed were the presence of women on the board of directors and on the audit committee, size of the audit committee, independence of the board of directors, expertise, company size, debt, size of the audit firm and audit fees. Data collection took place in the Reference Form and the Economática® database. Data analysis was performed using descriptive statistics and multiple linear regression using SPSS® software. It was found that the presence of women is greater on the board than on the audit committee, with a small number of experienced members. The results showed that the presence of women on the audit committee has a negative and significant association with the audit delay, that is, the presence of women in this organism of corporate governance contributes to the reduction of the period of disclosure of the auditor's report. In addition, the size of the company and the independence of the board of directors were also important in the final model in relation to the audit delay. The presence of women on the board of directors was not significant with the delay in the audit.https://periodicos.ufsc.br/index.php/contabilidade/article/view/48374GêneroConselho de administraçãoComitê de auditoriaAudit Delay |
| spellingShingle | Luis Antonio Lay Michele Gonçalves Paulo Roberto Da Cunha Relationship between gender in the board of directors and the audit committee with the audit delay Revista Contemporânea de Contabilidade Gênero Conselho de administração Comitê de auditoria Audit Delay |
| title | Relationship between gender in the board of directors and the audit committee with the audit delay |
| title_full | Relationship between gender in the board of directors and the audit committee with the audit delay |
| title_fullStr | Relationship between gender in the board of directors and the audit committee with the audit delay |
| title_full_unstemmed | Relationship between gender in the board of directors and the audit committee with the audit delay |
| title_short | Relationship between gender in the board of directors and the audit committee with the audit delay |
| title_sort | relationship between gender in the board of directors and the audit committee with the audit delay |
| topic | Gênero Conselho de administração Comitê de auditoria Audit Delay |
| url | https://periodicos.ufsc.br/index.php/contabilidade/article/view/48374 |
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