Audit committee members and quality reporting: The importance of gender diversity

Abstract

Purpose

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

Design/methodology/approach

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Findings

Firms seeking to improve CSR reporting should consider including female members on the audit committee (AC). Gender diversity in this function can lead to decision-making based on a broader range of information and thorough consideration of potential risks involved.

Originality/value

The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Citation

(2023), "Audit committee members and quality reporting: The importance of gender diversity", Human Resource Management International Digest, Vol. 31 No. 5, pp. 1-3. https://doi.org/10.1108/HRMID-02-2023-0039