Women in the boardroom and fraud: Evidence from Australia

Date

2015

Authors

Capezio, Alessandra
Mavisakalyan, Astghik

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Volume Title

Publisher

University of New South Wales

Abstract

We examine the relationship between women’s representation on corporate boards and fraud. Drawing on a discussion of existing studies, we hypothesise that increasing women’s representation on boards can help mitigate fraud. We provide validation to our conjecture through an empirical analysis of 128 publicly listed companies in Australia. We show that the increase in women’s representation on company boards is associated with a decreased probability of fraud. We demonstrate the consistency of this result across different robustness checks. We believe that our findings could be of interest to policy makers interested in enhancing board governance and monitoring.

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Citation

Source

Australian Journal of Management

Type

Journal article

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Access Statement

License Rights

DOI

10.1177/0312896215579463

Restricted until

2037-12-31