Journal of Business Ethics

, Volume 99, Issue 3, pp 369–382 | Cite as

Does Female Directorship on Independent Audit Committees Constrain Earnings Management?

  • Jerry Sun
  • Guoping Liu
  • George Lan


This study examines whether the gender of the directors on fully independent audit committees affects the ability of the committees in constraining earnings management and thus their effectiveness in overseeing the financial reporting process. Using a sample of 525 firm-year observations over the period 2003 to 2005, we are unable to identify an association between the proportion of female directors on audit committees and the extent of earnings management.


audit committee director earnings man- agement ethics gender 


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Copyright information

© Springer Science+Business Media B.V. 2010

Authors and Affiliations

  1. 1.Odette School of BusinessUniversity of WindsorWindsorCanada
  2. 2.Ted Rogers School of ManagementRyerson UniversityTorontoCanada

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