References
- Betz, M., L. O’Connell, and J. M. Shepard. 1989. “Gender Differences in Proclivity for Unethical Behavior.” Journal of Business Ethics 8 (5): 321–324. doi:https://doi.org/10.1007/BF00381722.
- Chowdhury, J., and G. Sonaer. 2015. “Executive Compensation and Product Market Behaviour.” Applied Economics Letters 22 (7): 558–562. doi:https://doi.org/10.1080/13504851.2014.957436.
- Dalton, D., and M. Ortegren. 2011. “Gender Differences in Ethics Research: The Importance of Controlling for the Social Desirability Response Bias.” Journal of Business Ethics 103 (1): 73–93. doi:https://doi.org/10.1007/s10551-011-0843-8.
- Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. “Detecting Earnings Management.” The Accounting Review 70 (2): 193–225.
- Duong, L., and J. Evans. 2016. “Gender Differences in Compensation and Earnings Management: Evidence from Australian CFOs.” Pacific-Basin Finance Journal 40: 17–35. doi:https://doi.org/10.1016/j.pacfin.2016.07.004.
- Fama, E. F. 1980. “Agency Problems and the Theory of the Firm.” Journal of Political Economy 88 (2): 288–307. doi:https://doi.org/10.1086/260866.
- Francis, B., I. Hasan, J. C. Park, and Q. Wu. 2015. “Gender Differences in Financial Reporting Decision Making: Evidence from Accounting Conservatism.” Contemporary Accounting Research 32 (3): 1285–1318. doi:https://doi.org/10.1111/1911-3846.12098.
- Gao, H., J. Harford, and K. Li. 2012. “CEO Pay Cuts and Forced Turnover: Their Causes and Consequences.” Journal of Corporate Finance 18 (2): 291–310. doi:https://doi.org/10.1016/j.jcorpfin.2012.01.001.
- Gormley, T. A., and D. A. Matsa. 2014. “Common Errors: How to (And Not To) Control for Unobserved Heterogeneity.” The Review of Financial Studies 27 (2): 617–661. doi:https://doi.org/10.1093/rfs/hht047.
- Hardies, K., D. Breesch, and J. Branson. 2015. “The Female Audit Fee Premium.” Auditing: A Journal of Practice & Theory 34 (4): 171–195. doi:https://doi.org/10.2308/ajpt-51079.
- Harris, O., J. B. Karl, and E. Lawrence. 2019. “CEO Compensation and Earnings Management: Does Gender Really Matters?” Journal of Business Research 98 (5): 1–14. doi:https://doi.org/10.1016/j.jbusres.2019.01.013.
- Huang, H.-W., K. Raghunandan, T. C. Huang, and J. R. Chiou. 2015. “Fee Discounting and Audit Quality following Audit Firm and Audit Partner Changes: Chinese Evidence.” The Accounting Review 90 (4): 1517–1546. doi:https://doi.org/10.2308/accr-50958.
- Khlif, H., and I. Achek. 2017. “Gender in Accounting Research: A Review.” Managerial Auditing Journal 32 (6): 627–655. doi:https://doi.org/10.1108/MAJ-02-2016-1319.
- Krishnan, G. V., and L. M. Parsons. 2008. “Getting to the Bottom Line: An Exploration of Gender and Earnings Quality.” Journal of Business Ethics 78 (1–2): 65–76. doi:https://doi.org/10.1007/s10551-006-9314-z.
- Lin, Y. H., S. Lin, J. M. Fornaro, and H. W. S. Huang. 2017. “Fair Value Measurement and Accounting Restatements.” Advances in Accounting 38 (3): 30–45. doi:https://doi.org/10.1016/j.adiac.2017.07.003.
- Lobo, G. J., H. Manchiraju, and S. S. Sridharan. 2018. “Accounting and Economic Consequences of CEO Paycuts.” Journal of Accounting and Public Policy 37 (1): 1–20. doi:https://doi.org/10.1016/j.jaccpubpol.2018.01.002.
- Na, K., and J. Hong. 2017. “CEO Gender and Earnings Management.” Journal of Applied Business Research 33 (2): 297–308. doi:https://doi.org/10.19030/jabr.v33i2.9902.
- Securities and Exchange Commission. 2020. “Diversity Matters, Disclosure Works, and the SEC Can Do More.” Remarks at the Council of Institutional Investors Fall 2020 Conference, Washington, DC. https://www.sec.gov/news/speech/lee-cii-2020-conference-20200922