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The Interplay Between CEO and CEO Gender Diversity, Audit Committee Gender Diversity, and Managerial Overconfidence for Audit Quality.

Record Type:	Language materials, manuscript : Monograph/item
Title/Author:	The Interplay Between CEO and CEO Gender Diversity, Audit Committee Gender Diversity, and Managerial Overconfidence for Audit Quality./
Author:	Blocker, Tonya.
Description:	1 online resource (144 pages)
Notes:	Source: Dissertations Abstracts International, Volume: 84-11, Section: A.
Contained By:	Dissertations Abstracts International84-11A.
Subject:	Gender studies. -
Online resource:	click for full text (PQDT)
ISBN:	9798379535834

The Interplay Between CEO and CEO Gender Diversity, Audit Committee Gender Diversity, and Managerial Overconfidence for Audit Quality.
Blocker, Tonya.

The Interplay Between CEO and CEO Gender Diversity, Audit Committee Gender Diversity, and Managerial Overconfidence for Audit Quality. - 1 online resource (144 pages)

Source: Dissertations Abstracts International, Volume: 84-11, Section: A.

Thesis (Ph.D.)--Florida Atlantic University, 2023.

Includes bibliographical references

Prior studies examine either CEO, CFO, or audit committee member gender as a determinant of audit quality. In contrast, this study makes the unique contribution of examining the interactive effects between a gender diverse CEO-CFO dyad and a gender diverse audit committee on audit quality. Further, prior studies examine the attribute of gender as a determinant of audit quality in isolation. I examine the effect of gender on audit quality in tandem with the potentially moderating effect of managerial overconfidence. In doing so, this study makes the unique contribution of examining whether the socialized construct of gender, or the cognitive bias of overconfidence, will weigh more heavily on decisions that relate to audit quality. Results supplement social role and role congruity theories which suggest female leaders are socialized to adopt a management style resulting in more transparent financial reporting and higher audit quality. Specifically, I find incrementally higher audit quality associated with a gender diverse CEO-CFO dyad and audit committee. Further, I find firms with overconfident female CFOs are associated with higher audit quality than firms with overconfident male CFOs. This implies the pressure to maintain the socialized gender role appears to constrain the female manager's overconfident tendencies. Finally, in a subsample of overconfident CFOs, I find gender diverse audit committees temper female more than male overconfidence for effects on audit quality.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2024

Mode of access: World Wide Web

ISBN: 9798379535834Subjects--Topical Terms:

1179195
Gender studies.
Subjects--Index Terms:

Audit committeeIndex Terms--Genre/Form:

554714
Electronic books.

The Interplay Between CEO and CEO Gender Diversity, Audit Committee Gender Diversity, and Managerial Overconfidence for Audit Quality.
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502 $a Thesis (Ph.D.)--Florida Atlantic University, 2023.
504 $a Includes bibliographical references
520 $a Prior studies examine either CEO, CFO, or audit committee member gender as a determinant of audit quality. In contrast, this study makes the unique contribution of examining the interactive effects between a gender diverse CEO-CFO dyad and a gender diverse audit committee on audit quality. Further, prior studies examine the attribute of gender as a determinant of audit quality in isolation. I examine the effect of gender on audit quality in tandem with the potentially moderating effect of managerial overconfidence. In doing so, this study makes the unique contribution of examining whether the socialized construct of gender, or the cognitive bias of overconfidence, will weigh more heavily on decisions that relate to audit quality. Results supplement social role and role congruity theories which suggest female leaders are socialized to adopt a management style resulting in more transparent financial reporting and higher audit quality. Specifically, I find incrementally higher audit quality associated with a gender diverse CEO-CFO dyad and audit committee. Further, I find firms with overconfident female CFOs are associated with higher audit quality than firms with overconfident male CFOs. This implies the pressure to maintain the socialized gender role appears to constrain the female manager's overconfident tendencies. Finally, in a subsample of overconfident CFOs, I find gender diverse audit committees temper female more than male overconfidence for effects on audit quality.
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653 $a CFO
653 $a Gender
653 $a Managerial overconfidence
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