Do females in audit firm governance affect firm performance? Findings from Turkey

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dc.authoridOcak, Murat/0000-0002-8662-189X
dc.authorwosidOcak, Murat/V-1731-2018
dc.contributor.authorOcak, Murat
dc.date.accessioned2024-06-12T11:02:32Z
dc.date.available2024-06-12T11:02:32Z
dc.date.issued2021
dc.departmentTrakya Üniversitesien_US
dc.description.abstractPurpose This study aims to contribute to the literature by offering a different sector and emphasising the importance of females in audit firm (AF) governance on audit firm performance (AFP). Design/methodology/approach Ordinary least squares (OLS) and instrument variables regression (IVREG) with two-stage least squares are used to test the paper's hypotheses. Findings Both OLS and IVREG estimation results show that both the proportion of females and gender diversity at board and owner levels and the total number of shares of female owners seem to enhance the performance of AFs. Practical implications These results may be important for policymakers and regulators to set a quota for women's representation on AF governance or decide arrangements for women in AFs as in the regulations for the high hierarchical levels of other corporate firms. Originality/value This paper extends the current literature in the context of AFs in Turkey, positing that females in AF governance might enhance performance to a great extent.en_US
dc.identifier.doi10.1108/GM-05-2019-0075
dc.identifier.endpage409en_US
dc.identifier.issn1754-2413
dc.identifier.issn1754-2421
dc.identifier.issue3en_US
dc.identifier.scopus2-s2.0-85102207958en_US
dc.identifier.scopusqualityQ1en_US
dc.identifier.startpage386en_US
dc.identifier.urihttps://doi.org/10.1108/GM-05-2019-0075
dc.identifier.urihttps://hdl.handle.net/20.500.14551/21321
dc.identifier.volume36en_US
dc.identifier.wosWOS:000626708500001en_US
dc.identifier.wosqualityQ1en_US
dc.indekslendigikaynakWeb of Scienceen_US
dc.indekslendigikaynakScopusen_US
dc.language.isoenen_US
dc.publisherEmerald Group Publishing Ltden_US
dc.relation.ispartofGender In Managementen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectGender Diversityen_US
dc.subjectAudit Firmsen_US
dc.subjectAudit Firm Performanceen_US
dc.subjectGender Diversityen_US
dc.subjectBoarden_US
dc.subjectWomenen_US
dc.subjectSizeen_US
dc.subjectDeterminantsen_US
dc.subjectPartnershipen_US
dc.subjectOwnershipen_US
dc.subjectDirectorsen_US
dc.subjectImpacten_US
dc.subjectAgencyen_US
dc.titleDo females in audit firm governance affect firm performance? Findings from Turkeyen_US
dc.typeArticleen_US

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