Gender diversity, financial expertise and its effects on accounting quality

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How do the ownership structure and board of directors' features impact earnings management? The Spanish case (2020, result): “For a sample of banks from nine different countries, including Spain, similar findings are observed by García-Sánchez, Martínez-Ferrero, and García-Meca (2017), who state that the monitoring roles of both female and financial experts exert a positive effect on accounting conservatism and earnings…”
Gender‐diverse boards and audit fees: What difference does gender quota legislation make? (2019, background): “…the argument that women are stricter monitors, strengthen internal control systems, produce high quality earnings, and enhance the quality of financial reporting (Abbott et al., 2012; Adams & Ferreira, 2009;Barua et al., 2010;García-Sánchez et al., 2017;Gull et al., 2018; Srinidhi et al., 2011).”