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Article
Publication date: 27 October 2023

Quang Khai Nguyen

This study aims to investigate the effect of the presence of women in top executive positions on financial reporting quality (FRQ) and the role of external audit in enhancing the…

Abstract

Purpose

This study aims to investigate the effect of the presence of women in top executive positions on financial reporting quality (FRQ) and the role of external audit in enhancing the role of women in top executive positions.

Design/methodology/approach

This study uses a sample of 644 Vietnamese-listed firms from 2010 to 2020 and applies fixed-effect and dynamic system generalized method of moments techniques for empirical models to test the related hypotheses.

Findings

First, this study found a U-shaped relationship between women on the board and FRQ as well as women on the audit committee and FRQ. Second, female CEOs are positively associated with FRQ in small firms but there is no evidence of this in large firms. Third, a female chief accountant can enhance FRQ. Finally, external audit quality can reduce the negative effect of women on the board and the audit committee on FRQ and increase the positive impact of female chief accountants on FRQ.

Practical implications

The results support all risk-averse, ethical sensitivity and glass ceiling hypotheses in different contexts. This study provides important implications for firms to enhance FRQ by nominating women in a majority of top executive positions and simultaneously using high-quality external audit services.

Originality/value

The impact of women in top executive positions on controlling FRQ in different contexts is an original contribution to gender in management literature.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 28 June 2024

Deepa Oommen

This study aims to test whether a) differences existed in dissent expression between women in management and nonmanagement positions and b) the differences varied between white…

Abstract

Purpose

This study aims to test whether a) differences existed in dissent expression between women in management and nonmanagement positions and b) the differences varied between white women and women of color.

Design/methodology/approach

Responses from 1,011 employed women in the US were analyzed for the study.

Findings

Results revealed that in management vs nonmanagement status, women employees were more likely to express upward dissent and employ dissent strategies that signified both influence and lack of influence in organizations. However, race-based differences existed in the expressions of some forms of dissent.

Originality/value

Research has shown that employees in management vs nonmanagement status express more upward dissent and employ dissent strategies that signify influence in organizations. However, can this be the case for women employees? Although previous research has explored dissent expression extensively in US organizations, women employees' dissent expression has not received much attention in social-scientific studies. In these studies, gender and race were treated as mere demographic variables to describe sample compositions despite these variables being influential factors in organizational life. Through an intersectional approach to identities, this study’s findings call upon organizations to address iniquities that limit dissent expression based on identity hierarchies.

Article
Publication date: 17 July 2024

Remya Lathabhavan and Nidhi Mishra

Organizations are moving beyond the gender binary in the workplace and are implementing diversity management practices, making Lesbian, Gay, Bisexual, Transgender and Queer…

Abstract

Purpose

Organizations are moving beyond the gender binary in the workplace and are implementing diversity management practices, making Lesbian, Gay, Bisexual, Transgender and Queer (LGBTQ) inclusion increasingly important as they continue to remain a disadvantaged group. This paper aims to look into the factors that affect job and life satisfaction among LGBTQ employees in India.

Design/methodology/approach

Data were collected from 348 LGBTQ employees and analysed using structural equation modelling.

Findings

The results showed that psychological safety has a positive impact on psychological empowerment, job satisfaction and life satisfaction. Additionally, inclusive climate and inclusive leadership were found to have a significant moderating effect on the relationships. The study also revealed that psychological empowerment plays a mediating role between psychological safety and life satisfaction.

Originality/value

The study stands pioneers among the works that discuss workplace inclusion among LGBTQ employees in Indian context since LGBTQ acceptance in normal social system is still in nascent stage in Indian scenario. The findings can be used to improve LGBTQ inclusion and promote social development and well-being in organizations and society, as the inputs from the study can be taken up for inclusive leadership development and wellbeing of the employees.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 28 May 2024

Dennis Gabriel Pepple, Raphael Oseghale and Eleanor Nmecha

This study aims to examine senior male employees’ perspectives on the glass ceiling in the Nigerian banking sector.

Abstract

Purpose

This study aims to examine senior male employees’ perspectives on the glass ceiling in the Nigerian banking sector.

Design/methodology/approach

The data were collected qualitatively using interviews with 43 senior male employees in four Nigerian banks.

Findings

This study finds that senior male employees acknowledge the challenges their female counterparts face concerning promotion. Senior male employees’ views on the value of gender-diverse leadership underscore the illusion of a “level playing field” because of a gender-neutral performance policy and a family–friendly policy for women. Nonetheless, the study notes a divergence in senior male employees’ perspectives about the professional progression of female employees (based majorly on age and ethnicity). The study concludes that the organisational culture and leadership that underpin poor female career progression are embedded in and driven by the culture in the empirical context.

Originality/value

The examination of senior male employees’ perspectives on the glass ceiling in the Nigerian banking sector offers significant theoretical and practical contributions to the extant literature on gendered occupational segregation by providing unique insights into how patriarchal societal and occupational culture, as well as (limited) family–friendly policies for women, influence the configuration of men’s views of gendered occupational segregation in the Nigerian banking sector.

Details

Gender in Management: An International Journal , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2413

Keywords

Article
Publication date: 13 June 2024

Young-joo Lee

This study examines how the representation of women and people of color on nonprofit boards relates to CEO gender and race.

Abstract

Purpose

This study examines how the representation of women and people of color on nonprofit boards relates to CEO gender and race.

Design/methodology/approach

This study uses the 2020 data of 501(c)(3) nonprofit organizations in a Southeastern U.S. state. It employs the seemingly unrelated bivariate probit regression to simultaneously estimate the two equations for CEO gender and race.

Findings

The findings show that the proportion of board members of color is positively associated with having a CEO of color and a female CEO. The proportion of female board members is positively associated with having a female CEO, but not with having a CEO of color.

Practical implications

The lack of a positive connection between women’s representation on the board and having a CEO of color may be attributable to the pervasive and systematic Whiteness in nonprofit leadership. The findings suggest that nonprofit boards reflect on the current executive hiring policies and practices to address existing racial biases or barriers.

Originality/value

This study’s findings reveal that the descriptive representation of women and people of color in the governing board is closely linked to their substantive representation in the form of selecting a woman or a person of color as the CEO. The findings also suggest an interconnection between the representation of people of color on the board and having a female CEO. However, women’s representation on the board is not related to having a CEO of color.

Details

Equality, Diversity and Inclusion: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7149

Keywords

Open Access
Article
Publication date: 6 August 2024

Kelly A. Way, Clarissa Mason and M.E. Betsy Garrison

The purpose of the study was to describe faculty women’s perspectives of the workplace environment in hospitality higher education.

Abstract

Purpose

The purpose of the study was to describe faculty women’s perspectives of the workplace environment in hospitality higher education.

Design/methodology/approach

Female faculty members in hospitality (n = ∼50) completed an online survey about their beliefs about women’s experiences, advancement characteristics the glass ceiling and gender equity.

Findings

Respondents concurred that being self-directed, assertive and a risk-taker were essential; leadership is the most important characteristic for advancement and the glass ceiling is prevalent and prominent. It may be assumed that the milieu of academia would be free or freer of the glass ceiling, but research, including this study, suggests otherwise. Glass ceilings persist even in organizations with explicit policies promoting equality in advancement. Research participants identified raising awareness about the glass ceiling and its presence within academic institutions as crucial. However, for initiatives to be effective, they must be supported authentically and unwaveringly by top administrators, including both male and female leaders.

Originality/value

The findings underscore both progress and persisting disparities, shedding light on the need for targeted efforts to improve inclusivity and gender equity within academia in hospitality management. These findings contribute to the ongoing discourse on fostering a more diverse and equitable landscape in higher education, particularly within the field of hospitality.

Details

International Hospitality Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2516-8142

Keywords

Article
Publication date: 17 April 2024

Alan Bandeira Pinheiro, Joina Ijuniclair Arruda Silva dos Santos, Marconi Freitas da Costa and Wendy Beatriz Witt Haddad Carraro

This research paper aims to examine the influence of greater female participation on the board of directors on the environmental transparency of companies.

Abstract

Purpose

This research paper aims to examine the influence of greater female participation on the board of directors on the environmental transparency of companies.

Design/methodology/approach

To achieve the purpose of this study, the authors analyzed the environmental transparency of 412 companies in the energy sector, headquartered in 19 countries, during a four-year period (2016 to 2019).

Findings

The data reveal that gender diversity has a positive effect on the environmental transparency of companies in developed countries and on the total model. Furthermore, after removing the US companies, the results remained the same, indicating that companies with more women on the board tend to have greater environmental transparency. Regarding corporate governance variables, the results show that companies that have a corporate social responsibility committee tend to have greater environmental transparency, both in emerging countries and in developed countries.

Practical implications

The findings indicate that if companies aim to have greater environmental transparency, they must encourage female participation on boards, giving them equal opportunities for professional growth. Organizations must deconstruct the ideology that women are fewer valuable members of their boards, which limits their contribution to organizational success. Additionally, regulators can encourage greater female participation on boards through the implementation of quota laws.

Originality/value

The authors’ evidence indicates that the presence of women on board is an antecedent of greater quality in the dissemination of environmental information. Thus, managers of companies in the energy sector must understand that diversity on the board affects communication with its stakeholders through environmental transparency.

Details

International Journal of Development Issues, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1446-8956

Keywords

Article
Publication date: 10 January 2024

Gaurav Bansal and Zhuoli Axelton

IT security compliance is critical to the organization’s success, and such compliance depends largely on IT leadership. Considering the prevalence of unconscious gender biases and…

Abstract

Purpose

IT security compliance is critical to the organization’s success, and such compliance depends largely on IT leadership. Considering the prevalence of unconscious gender biases and stereotyping at the workplace and growing female leadership in IT, the authors examine how the internalization of stereotype beliefs, in the form of the employee’s gender, impacts the relationships between leadership characteristics and IT security compliance intentions.

Design/methodology/approach

A controlled experiment using eight different vignettes manipulating Chief Information Officer (CIO) gender (male/female), Information Technology (IT) expertise (low/high) and leadership style (transactional/transformational) was designed in Qualtrics. Data were gathered from MTurk workers from all over the US.

Findings

The findings suggest that both CIOs' and employees' gender play an important role in how IT leadership characteristics – perceived expertise and leadership style – influence the employees' intentions and reactance to comply with CIO security recommendations.

Research limitations/implications

This study's findings enrich the security literature by examining the role of leadership styles on reactance and compliance intentions. They also provide important theoretical implications based on gender stereotype theory alone: First, the glass ceiling effects can be witnessed in how men and women employees demonstrate prejudice against women CIO leaders through their reliance on perceived quadratic CIO IT expertise in forming compliance intentions. Secondly, this study's findings related to gender role internalization show men and women have a prejudice against gender-incongruent roles wherein women employees are least resistive to transactional male CIOs, and men employees are less inclined to comply with transactional female CIOs confirm the findings related to gender internationalization from Hentschel et al. (2019).

Practical implications

This study highlights the significance of organizations and individuals actively promoting gender equality and fostering environments that recognize women's achievements. It also underscores the importance of educating men and women about the societal implications of stereotyping gender roles that go beyond the organizational setting. This research demonstrates that a continued effort is required to eradicate biases stemming from gender stereotypes and foster social inclusion. Such efforts can positively influence how upcoming IT leaders and employees internalize gender-related factors when shaping their identities.

Social implications

This study shows that more work needs to be done to eliminate gender stereotype biases and promote social inclusion to positively impact how future IT leaders and employees shape their identities through internalization.

Originality/value

This study redefines the concept of “sticky floors” to explain how subordinates can hinder and undermine female leaders, thereby contributing to the glass ceiling effect. In addition, the study elucidates how gender roles shape employees' responses to different leadership styles through gender stereotyping and internalization.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

Open Access
Article
Publication date: 8 July 2024

Francisco Jose Callado Muñoz and Natalia Utrero-González

This paper aims to analyse gender wage gaps by university majors along the entire wage distribution in Spain before and after the 2008 financial crisis.

Abstract

Purpose

This paper aims to analyse gender wage gaps by university majors along the entire wage distribution in Spain before and after the 2008 financial crisis.

Design/methodology/approach

The authors perform unconditional quantile regressions to estimate the gender wage gap and use the Oaxaca–Blinder approach to decompose the gender gap.

Findings

The observed gender gap among graduates hides significant differences across various fields of study, and both the gap and its unexplained part are highly dependent on the position in the distribution. Engineering and Experimental sciences are the fields with the highest wage differences, and the gap size worsens with the crisis. Health and Humanities, the majors with the highest women presence, show a higher proportion of unexplained part at the bottom tail of the wage distribution, especially after the crisis, suggesting that discrimination against low-paid women has aggravated in these majors.

Originality/value

The paper adds to the existing knowledge by analysing the role that educational decisions play in shaping the wage gap, the variability of the gap along the wage distribution and its response to a change in macroeconomic conditions.

Details

Applied Economic Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2632-7627

Keywords

Article
Publication date: 29 July 2024

Gabriela Flores, M. Fernanda Garcia, Hazel Nguyen, María del Carmen Triana and Christine Choirat

This study investigates the relationship between child gender and a CEO’s top management hiring decisions.

Abstract

Purpose

This study investigates the relationship between child gender and a CEO’s top management hiring decisions.

Design/methodology/approach

Hypotheses were tested using secondary data on 121 S&P 500 male CEOs, their children, and their top management teams.

Findings

Results indicate that child gender is associated with a male CEO’s TMT hiring decisions. Specifically, we find that male CEOs with only daughters were significantly more likely to hire women to their TMTs than male CEOs with only sons and those with both sons and daughters.

Practical implications

This study provides evidence for the roles of familiarity, learning, and empathy in reducing gender biases in selection decisions. Top management hiring decisions have wide implications for organizational settings in general and for the breaking of the glass ceiling in particular.

Social implications

Reducing gender bias in top manager hiring decisions directly relates to the United Nations’ Sustainable Development Goal 5 of achieving gender equality as women are consistently under-represented at the top of organizations across the world.

Originality/value

By focusing on the hiring of top managers, this study includes hiring decisions that directly impact firm operations. To our knowledge, this is the first study to examine the relationship between child gender and executive hiring decisions with a US S&P 500 sample.

Details

Equality, Diversity and Inclusion: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7149

Keywords

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