TUDO OU QUASE NADA PARA DAR CERTO

UM CONTRASTE ENTRE A PARTICIPAÇÃO FEMININA EM COMITÊS E A QUALIDADE DA AUDITORIA INDEPENDENTE

Abstract

This article investigates the effects of the female presence on Audit Committees on the quality of the independent audit of companies listed on B3 S.A. between 2012 and 2021. using the model adapted from ABBASI et al. (2020) and Ordinary Least Squares (OLS) regression with robust standard errors estimated in the Stata17® software, a positive and significant influence was found when there is more than one woman on the Audit Committees. These results highlight the importance of including gender diversity in the regulation of corporate committees to overcome barriers present in power structures.