Board Expertise, Female Gender Representation and Corporate Financial Misconduct in Nigeria: A Mediating Effect Analysis
The objective of this study is to investigate the mediating effect of female gender representation on the nexus between board expertise and incidence of corporate financial misconduct. The study was anchored on the agency theory and adopted a panel research design. Population of the study was made...
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| Format: | Article |
| Language: | English |
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Nicolaus Copernicus University in Toruń
2025-01-01
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| Series: | Copernican Journal of Finance & Accounting |
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| Online Access: | https://apcz.umk.pl/CJFA/article/view/57638 |
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| _version_ | 1841553457904877568 |
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| author | Sunday Otuya |
| author_facet | Sunday Otuya |
| author_sort | Sunday Otuya |
| collection | DOAJ |
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The objective of this study is to investigate the mediating effect of female gender representation on the nexus between board expertise and incidence of corporate financial misconduct. The study was anchored on the agency theory and adopted a panel research design. Population of the study was made up of all manufacturing firms listed on the Nigeria Exchange Group (NGX) as at 31st December 2023. Findings of the study show that board expertise significantly reduces the likelihood of financial misconduct while female board representation has no significant positive effect. The joint effect of board expertise and female board representation was positive indicating the inclusion of women on board weakens the positive effect of board expertise on financial misconduct. Ensuing from our findings, we recommend that companies should place emphasis on professional experience and educational qualification rather than gender diversity in appointments to boards.
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| format | Article |
| id | doaj-art-775c9699bf3b4e5aa4ae719381cdd769 |
| institution | Kabale University |
| issn | 2300-1240 2300-3065 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | Nicolaus Copernicus University in Toruń |
| record_format | Article |
| series | Copernican Journal of Finance & Accounting |
| spelling | doaj-art-775c9699bf3b4e5aa4ae719381cdd7692025-01-09T08:14:56ZengNicolaus Copernicus University in ToruńCopernican Journal of Finance & Accounting2300-12402300-30652025-01-01133Board Expertise, Female Gender Representation and Corporate Financial Misconduct in Nigeria: A Mediating Effect AnalysisSunday Otuya0https://orcid.org/0000-0002-3987-2442Edwin Clark University The objective of this study is to investigate the mediating effect of female gender representation on the nexus between board expertise and incidence of corporate financial misconduct. The study was anchored on the agency theory and adopted a panel research design. Population of the study was made up of all manufacturing firms listed on the Nigeria Exchange Group (NGX) as at 31st December 2023. Findings of the study show that board expertise significantly reduces the likelihood of financial misconduct while female board representation has no significant positive effect. The joint effect of board expertise and female board representation was positive indicating the inclusion of women on board weakens the positive effect of board expertise on financial misconduct. Ensuing from our findings, we recommend that companies should place emphasis on professional experience and educational qualification rather than gender diversity in appointments to boards. https://apcz.umk.pl/CJFA/article/view/57638board expertisefemale representationfinancial misconduct |
| spellingShingle | Sunday Otuya Board Expertise, Female Gender Representation and Corporate Financial Misconduct in Nigeria: A Mediating Effect Analysis Copernican Journal of Finance & Accounting board expertise female representation financial misconduct |
| title | Board Expertise, Female Gender Representation and Corporate Financial Misconduct in Nigeria: A Mediating Effect Analysis |
| title_full | Board Expertise, Female Gender Representation and Corporate Financial Misconduct in Nigeria: A Mediating Effect Analysis |
| title_fullStr | Board Expertise, Female Gender Representation and Corporate Financial Misconduct in Nigeria: A Mediating Effect Analysis |
| title_full_unstemmed | Board Expertise, Female Gender Representation and Corporate Financial Misconduct in Nigeria: A Mediating Effect Analysis |
| title_short | Board Expertise, Female Gender Representation and Corporate Financial Misconduct in Nigeria: A Mediating Effect Analysis |
| title_sort | board expertise female gender representation and corporate financial misconduct in nigeria a mediating effect analysis |
| topic | board expertise female representation financial misconduct |
| url | https://apcz.umk.pl/CJFA/article/view/57638 |
| work_keys_str_mv | AT sundayotuya boardexpertisefemalegenderrepresentationandcorporatefinancialmisconductinnigeriaamediatingeffectanalysis |