References
Alipour, M., Ghanbari, M., Jamshidinavid, B., & Taherabadi, A. (2019). The relationship
between environmental disclosure quality and earnings quality: a panel study of an
emerging market. Journal of Asia Business Studies, 13(2), 326-347.
Anaike, C. L., & Okegbe, T. O. (2023). Female Boardroom Participation and Earnings
Management of Listed Manufacturing Firms in Nigeria. Journal of Global Accounting,
9(1), 32-75.
Bansal, M. (2024). One-woman director mandate and earnings quality: role of financial
expertise and woman presence on the audit committee. Asian Review of Accounting,
32(1), 29-50.
Eagly, A. H., & Wood, W. (2012). Social role theory. Handbook of theories of social
psychology, 2(9), 458-476.
Garcia-Sanchez, I. M., Martínez-Ferrero, J., & García-Meca, E. (2017). Gender diversity,
financial expertise and its effects on accounting quality. Management Decision, 55(2),
347-382.
Ikelegbe, A. U., Ukoh, U. M., Efenyumi, P. E. & Nworie, G. O. (2025). Do more diligent
boards engage in more tax planning? Evidence from the Nigerian agricultural sector.
World
Journal
of
Finance
and
Investment
Research,
9(4),
15–28.
https://doi.org/10.56201/wjfir.v9.no4.2025.pg15.28
Ikwuo, A. K., Otuagoma, F. O., Oboh, J. O., & Nworie, G. O. (2025). From loans to
development: Analysis of the developmental derivatives of Nigeria’s bilateral and
multilateral debt portfolio. International Journal of Research Publication and Reviews,
6(9), 2637–2647. https://ijrpr.com/uploads/V6ISSUE9/IJRPR52813.pdf
Kaur, N., Ricciardelli, R., & Clow, K. (2023). Men in nursing: A qualitative examination of
students’ stereotypes of male nurses through the framework of social role theory and
stereotype content model. The Journal of Men’s Studies, 31(1), 157-178.
Kazemi, O. M., & Abdi, M. (2019). Impacts of gender diversity in board of directors and audit
committee on earnings quality. Journal of accounting knowledge, 10(1), 137-168.
Koenig, A. M., & Eagly, A. H. (2014). Evidence for the social role theory of stereotype content:
observations of groups’ roles shape stereotypes. Journal of personality and social
psychology, 107(3), 371.
Muojekwu, H. O., Ochuka, C. E., & Nworie, G. O. (2025). Value Creation in Nigerian Listed
Consumer Goods Firms through Entrepreneurial Cash Management. Quantitative
Economics and Management Studies, 6(3). https://doi.org/10.35877/454RI.qems4059
Naila, A., Bourouis, S., Alshdaifat, S. M., Bouzgarrou, H., & Al Amosh, H. (2025). The impact
of audit quality and female audit committee characteristics on earnings management:
Evidence from the UK. Journal of Risk and Financial Management, 18(3), 136.
Nwafor, V. O., & Nworie, G. O. (2025). Risk management in Nigerian listed commercial
banks: The significance of board composition (2013–2023). International Journal of
Financial,
Accounting,
and
Management
(IJFAM),
6(4),
525-543.
https://doi.org/10.35912/ijfam.v6i4.2629
Ogiriki, T., & Michael, A. O. (2025). IFRS adoption and earnings management in emerging
markets: Comparative analysis of the industrial goods sectors. International Journal of
Innovative Finance and Economics Research, 13(2), 296–304.
Ola, P. O., & Ijwo, O. A. (2023). Audit committee characteristics and quality of financial
statements of listed cement companies in NIGERIA. UMYU Journal of Accounting and
Finance Research, 5(1), 39-49.
Olowookere, J. K., Oyewole, O. M., & Lamidi, W. A. (2021). Effects of Audit Committee
Diversity on Financial Reporting Quality among Consumer Goods Companies in
Nigeria. The Journal of Accounting and Management, 11(3).
Oradi, J., & Izadi, J. (2020). Audit committee gender diversity and financial reporting: evidence
from restatements. Managerial Auditing Journal, 35(1), 67-92.
Tang, S., & Suwarsini, L. (2021). The effect of the boards directors and women audit
committee on earnings management. Jurnal Ilmiah Manajemen Bisnis dan Inovasi
Universitas Sam Ratulangi, 8(2).
Ud Din, N., Cheng, X., Ahmad, B., Sheikh, M. F., Adedigba, O. G., Zhao, Y., & Nazneen, S.
(2021). Gender diversity in the audit committee and the efficiency of internal control
and financial reporting quality. Economic research-Ekonomska istraživanja, 34(1),
1170-1189.
Yahaya, O. A. (2025). Audit committee gender diversity and its impact on earnings quality.
Available at SSRN 5238384.