THE INFLUENCE OF BOARD GENDER DIVERSITY ON FINANCIAL REPORTING QUALITY IN NIGERIA

Joseph C. Akparah, Alice Shiyanbola (PhD), Temitope A. Anisulowo, Christian T. Sanni

Abstract


This study examined the influence of board gender diversity on financial reporting quality in Nigeria over 12 years between 2010 and 2021. Random effect pooled ordinary least square (OLS) was used to achieve the objective of the study; and the result established that there exists a relationship between gender diversity on financial reporting quality in Nigeria. Hence, the result shows a negative and insignificant influence of gender diversity on financial reporting quality using discretionary accruals. Though it was expected that the result for of gender diversity on financial reporting quality be positive and significant but it was otherwise; this could be as a result numerous problems facing the financial reporting ranging from out-dated technology, unusual data, lack of comparative data and diversification.


Keywords


Influence, Board Gender Diversity, Financial Reporting Quality, Nigeria.

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