Role of Board Gender Diversity in Facilitating or Mitigating Fraud: A Research Review (original) (raw)

International Journal of Research and Scientific Innovation

Abstract

This study reviewed previous research articles (28 studies) in the last 10 years on the role of board gender diversity on the perpetuation or mitigation of fraud in corporations. The popular grand theory, the Agency Theory of DeAngelo was used as the framework for the study in conjunction with the framework developed by (Jain and Jamali, 2016) on corporate governance. The main finding of the study was that out of the 4 levels he proposed, most of the reviewed studies identified with only 3 levels, namely group; individual and firm excluding the institutional level. The other finding of this study was that gender diversity or presence of women on board facilitated fraud deterrence at all levels, gender diversity was also observed to influence cybersecurity disclosure even though it has no bearing on the strength of the internal control. Several factors capable of influencing these relationships were recommended by the reviewed articles, part of which are political connections; board ...

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