The effect of board and audit committee gender diversity on compliance with IFRS 7 disclosure: the moderating role of audit quality

Abstract

This study examines the relationship between board and audit committee gender diversity and compliance with IFRS 7 disclosure, as well as the moderating role of audit quality on this relationship. The sample consists of Egyptian companies listed on the EGX100 index during the period from 2020 to 2021. The results indicate that board and audit committee gender diversity is positively associated with the level of disclosure according to IFRS 7. The results also indicate that audit quality positively moderates the relationship between board and audit committee gender diversity and disclosure according to IFRS 7. Our results support the recent changes in Egypt regarding increasing the percentage of females on the board of directors.