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Board gender diversity and real earnings management: the moderating role of auditor reputation

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  • Sameh Halaoua
  • Sonia Boukattaya

Abstract

The present work aimed to shed light on the effect of board gender diversity (BGD) on real earnings management (REM) as well as the moderating role of auditor reputation in the association between BGD and REM using panel data of 1162 French non-financial firm-year observations from the SBF120 index during the period 2005-2019. Our findings show that BGD is negatively related to REM. Furthermore, we found that this relationship is more prominent in firms with higher auditor reputation mainly because highly reputable auditors aim to preserve their image and are more likely to detect earnings management activities.

Suggested Citation

  • Sameh Halaoua & Sonia Boukattaya, 2023. "Board gender diversity and real earnings management: the moderating role of auditor reputation," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 19(1), pages 101-127.
    • Handle: RePEc:ids:ijaape:v:19:y:2023:i:1:p:101-127
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