Does female director expertise on audit committees matter for carbon disclosures? Evidence from the United Kingdom

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dc.citation.volume55
dc.contributor.authorAbbasi K
dc.contributor.authorAlam A
dc.contributor.authorBhuiyan MBU
dc.contributor.authorIslam MT
dc.date.accessioned2024-09-02T21:30:43Z
dc.date.available2024-09-02T21:30:43Z
dc.date.issued2024-06
dc.description.abstractWe investigate whether accounting and non-accounting female financial experts on audit committees influence carbon disclosures. Based on a sample of listed firms from the United Kingdom for 2009–2015, our findings show that non-accounting female experts on audit committees increase carbon disclosures. Our results support the view that non-accounting female experts possess greater business knowledge and are skilled in foreseeing the impact of management’s decisions, thus, enhancing carbon disclosures. Furthermore, our results are robust to alternative estimation techniques and endogenous concerns. We also find that firms in less carbon-intensive industries benefit from higher carbon disclosure in the presence of female non-accounting experts on audit committees. This study contributes to the recent research on corporate governance and carbon disclosures. Further, it extends recent studies identifying the specific characteristics of female directors that enhance environmental disclosures. Moreover, we respond to the calls for research on the personal attributes of directors and carbon disclosures by examining whether the accounting and non-accounting expertise of female directors on audit committees affects carbon disclosures.
dc.description.confidentialfalse
dc.edition.editionJune 2024
dc.identifier.citationAbbasi K, Alam A, Bhuiyan MBU, Islam MT. (2024). Does female director expertise on audit committees matter for carbon disclosures? Evidence from the United Kingdom. Journal of International Accounting, Auditing and Taxation. 55.
dc.identifier.doi10.1016/j.intaccaudtax.2024.100618
dc.identifier.eissn1879-1603
dc.identifier.elements-typejournal-article
dc.identifier.issn1061-9518
dc.identifier.number100618
dc.identifier.piiS1061951824000247
dc.identifier.urihttps://mro.massey.ac.nz/handle/10179/71407
dc.languageEnglish
dc.publisherElsevier Inc
dc.publisher.urihttps://www.sciencedirect.com/science/article/pii/S1061951824000247
dc.relation.isPartOfJournal of International Accounting, Auditing and Taxation
dc.rights(c) The author/sen
dc.rights.licenseCC BYen
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/en
dc.subjectGender diversity
dc.subjectAccounting experts
dc.subjectNon-accounting experts
dc.subjectAudit committees
dc.subjectCarbon disclosures
dc.titleDoes female director expertise on audit committees matter for carbon disclosures? Evidence from the United Kingdom
dc.typeJournal article
pubs.elements-id491316
pubs.organisational-groupOther
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