Gender of firm leadership, audit committee gender diversity and audit quality through the lens of audit fee: a Ghanaian insight

Luh, Peter Kodjo

doi:10.1108/gm-06-2022-0215

Cited by 4 publications

(1 citation statement)

References 56 publications

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“…Following the narrative above, there have been extensive empirical research to provide insight on how women in leadership and gender diversity on boards is linked with issues such as cost of capital (Sarang et al , 2022), earnings management (Anh and Khuong, 2022; Mensah and Onumah, 2023), firm profitability (Luh and Kusi, 2023), intellectual capital efficiency (Sanyaolu et al , 2022), audit fee (Garcia-Blandon et al , 2023; Luh, 2024), audit quality (Saidu and Aifuwa, 2020; Koh et al , 2022) and firm stability/risk (Sattar et al , 2022; Menicucci and Paolucci, 2022a). In overall terms, what these studies have revealed is that gender diversity on boards and top executive management has implications for various organizational outcomes, which includes both financial and non-financial outcomes.…”

Section: Introductionmentioning

confidence: 99%

Gender of firm leadership and environmental, social and governance (ESG) reporting: evidence from banks listed on Ghana Stock Exchange

Luh,

Arthur,

Fiador

et al. 2024

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Purpose This study aims to examine how woman corporate leadership indicators and environmental, social and governance (ESG) disclosure in listed banks on Ghana Stock Exchange are related. Design/methodology/approach Data was obtained from the audited annual reports of the banks for the period 2006–2020. Empirical result estimation was achieved using Panel Corrected Standard Errors. Findings The result revealed that female chief executive officer (CEO), female board chairperson and board gender diversity are associated with higher disclosure of ESG issues in listed banks in Ghana in overall terms. However, in terms of individual disclosures, female board chairperson positively impacts social disclosure, whereas both female CEO and female board chairperson affect governance disclosure positively. Research limitations/implications In this era of business where there is much emphasis on green business and investment by various stakeholders for purposes of ensuring business legitimacy, the result implies that banks must consider females to occupy the positions of CEO and board chairperson since that can help to improve ESG performance of banks. Practical implications In this era of business where there is much emphasis on green business, socially responsible investment and impact investment by various stakeholders, the result implies that banks must consider improving the representation of women in leadership since that can help to improve ESG performance of banks and hence ability to attract more investors. Originality/value To the best of the authors’ knowledge, this is the first study to provide empirical evidence from a developing country perspective in Sub-Saharan Africa that gender of bank leadership has implications for ESG disclosure.

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Section: Introductionmentioning

confidence: 99%

Gender of firm leadership and environmental, social and governance (ESG) reporting: evidence from banks listed on Ghana Stock Exchange

Luh,

Arthur,

Fiador

et al. 2024

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The impact of audit on IT governance: A study of the financial services sector in Ghana

Asmah,

Kyobe

2024

E J Info Sys Dev Countries

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In recent years, IT governance has been a subject of discussion among academics and practitioners. The concern has been on the need to implement governance mechanisms and ensure the right balance of these mechanisms. However, the audit of IT governance mechanisms has received very little attention. This paper aims to analyse the overall impact of IT governance audits on the maturity and coherence of governance mechanisms. Guided by the configurational theory, the researchers argue that when governance mechanisms operate coherently and are regularly audited, there will be improvement in IT governance and the performance of financial institutions. In this study, seven financial services companies in Ghana were reviewed, and their IT governance maturity was assessed after seven months of auditing with a COBIT 5‐driven IT audit framework. Two surveys were conducted, one before and one after the auditing. The findings of the study confirm the claim that regular auditing improves IT governance maturity and coherence. Several governance mechanisms within the case organizations improved to one higher level of maturity on the Capability Maturity Model. This improvement was after seven months of auditing. Regular auditing also improved IT roles and responsibilities, empowered IT personnel and improved the IT budgetary control and architecture of the entities. This study has implications for practice. It emphasizes the importance of independent regular IT auditing and the need to ensure coherence among IT governance mechanisms if effective IT governance is to be achieved in financial institutions.

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The impact of internal audit system on performance: evidence from emerging markets

Hazaea,

Al-Matari,

Omer

et al. 2024

Humanit Soc Sci Commun

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Gender of firm leadership, audit committee gender diversity and audit quality through the lens of audit fee: a Ghanaian insight

Cited by 4 publications

References 56 publications

Gender of firm leadership and environmental, social and governance (ESG) reporting: evidence from banks listed on Ghana Stock Exchange

Gender of firm leadership and environmental, social and governance (ESG) reporting: evidence from banks listed on Ghana Stock Exchange

The impact of audit on IT governance: A study of the financial services sector in Ghana

The impact of internal audit system on performance: evidence from emerging markets

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