性別の相違が監査上の主要な検討事項(KAM)の開示に与える影響
DOI:
https://doi.org/10.51094/jxiv.1404キーワード:
性別の相違、 コーポレートガバナンス、 監査上の主要な検討事項(KAM)抄録
本論の目的は,取締役会や監査委員会における女性の登用や女性監査人が,企業の監査品質やコーポレートガバナンスに与える影響を検証するために,2021年から強制適用された監査報告書上における監査上の主要な検討事項(KAM)の開示量との関係性を分析することである。分析の結果,女性役員と女性監査人が同時に関与すると,KAMの開示件数や文字数を抑制する傾向があることが示された。これは両者の関与がリスク回避的で慎重な行動を反映していると考えられる。一方,よりリスクが高いエンティティ・レベルのKAMに限定すると,女性役員・女性監査人それぞれで積極的に開示する傾向も確認された。これは女性がリスクの重要度や性質に応じて異なる行動を取っており,説明責任や戦略的リスクへの意識が高いことを示している。この結果は,女性のリスク回避行動が一律ではなく状況により異なるという新たな知見を提供し,監査やガバナンスにおけるジェンダーの多面的な影響に対する理解を深めるものである。
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