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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.

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.

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.

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.

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

The European Union (EU) has recently adopted gender quotas for corporate boards (CBQ), anticipating ripple effects on women’s careers in the companies concerned, as well as throughout the economy. The purpose of this paper is to investigate whether CBQ has spurred ripple effects and discuss mechanisms hindering or facilitating women’s occupancy of top executive positions.

Norway was the first country in the world to introduce CBQ in 2003, with full effect from 2008. The policy requires company boards to be composed of 40% of each gender. Drawing on original data mapping boards and executive committees in Norway’s 200 largest companies, the authors analyze the association between CBQ and the gender composition of executive management almost 15 years after the full implementation. The data include both companies covered by the CBQ and large companies not covered.

The investigation does not find a positive association between CBQ and more women in executive positions. Thus, the ripple effect hypothesis of CBQ is not supported. CBQ may have contributed to an increased awareness of gender imbalances, yet these findings indicate that to achieve more gender balance in executive positions, scholars and practitioners may need to focus more on gendered conditions and processes in organizations and society throughout executive careers than on the gender composition of boards.

This paper provides empirical analyses of original data 15 years after the implementation of CBQ. The authors further contribute to scholarly debate by identifying and discussing possible mechanisms that explain how requiring more women on corporate boards may – or may not – have ripple effects on executive management.

Although Corporate America has expended great efforts to shrink the gender equity gap at all levels, there is persistent evidence in the financial press that the gap still exists. This study focuses on the gender equity gap in the most highly compensated positions within corporations. Using Standard & Poor’s Compustat ExecuComp database for 1992‐1997, we find that only 3 percent of the most highly compensated executives are female, that these positions are held disproportionately by men, and that female executives are more likely to be clustered in particular industry groups. In a sample matched by job title, company size and industry, male executives earn significantly higher salaries and bonuses, though total compensation is not significantly different. However, these compensation differences may be explained by differences in human capital characteristics such as age and tenure within a particular job title. Thus, the gender equity gap at top executive positions may be due more to a lack of opportunity than to wage discrimination.

To provide insights into the experience of women aspiring to the CEO position, particularly regarding qualifications and compensation expectations.

The ExecuComp database of executives at 1,500 large US corporations from 1992 to 2004 was used to identify women CEOs and to examine gender differences in compensation of executives over that period. Additional information about the backgrounds of female CEOs was collected from company press releases and regulatory filings.

Women are not as highly compensated as men before becoming CEO but the few who reach the CEO position receive similar compensation as men. While women CEOs are younger on average than men, they have impressive work experience and education.

The study covers relatively large US companies that are publicly traded; thus, smaller firms and privately‐held firms are not included.

Impressive work experience, usually from within the company, and a strong education seem to be associated with promotion to the CEO position. Female executives should be more aware of the existence of gender differences in compensation at positions other than the CEO.

Much is written about the gender‐based duality of the leadership career and the overall gender gap in compensation. This study adds an in‐depth analysis of compensation at the top of the executive ladder to better understand who makes it to the top and whether they are equitably rewarded.

Women make up approximately 47% of the workforce and 51% of hospitality employees but account for 70% of travel buying decisions. Even with these high statistics, women are still underrepresented in many high-level positions. This paper aims to evaluate the financial effects of diversity in top paying management positions within US hospitality companies from 2006 to 2018 and also evaluate the change in female representation from the Great Recession and the #metoo scandal.

Firm performance and diversity were studied using fixed effect and random effect models due to the panel nature of the data. ANOVAs and t-tests were conducted to determine the change in female representation.

On average, companies report 5.55 top paying executives and only 0.75 of them are female. Results show that earnings before interest and taxes, and earnings before interest, taxes, depreciation and amortization are both significantly higher with 15–30% diversity and even higher with 30–50% diversity. After the Great Recession, hospitality companies significantly increased the percentage of females in top positions from 11.5 to 14.1%, while resorts increased female representation from 7.5 to 12.2% after the #metoo scandal.

To the best of the author’s knowledge, this is the first known study to evaluate gender diversity in top hospitality executives and not just female representation. This is also the first paper to evaluate the effect of the #metoo scandal on hospitality firms’ percentage of females in top executive positions.

This study aims to analyse the gender pay gap among CEOs, VPs and potential top executives. The authors seek to analyse how much of the gap is explained by differences in individual characteristics and how much is explained by firm characteristics and discriminatory processes.

The paper estimates compensation functions based on a panel of employer‐employee data set covering all Danish companies in the private sector with more than 50 employees during the period 1996‐2005.

The authors document that when controlling for a large number of observable characteristics and time‐invariant characteristics, there still exists a large gender compensation gap among top executives in Denmark. For VP and potential top executives, the estimated gap increased during the period 1996‐2005 while for the small and selected group of CEOs, the corrected gender gap decreased slightly.

The study does not claim to identify causal links between top executive compensation and individual or firm specific background characteristics.

The extension of the family‐friendly schemes may have had negative boomerang effects on the compensation and careers of all women, irrespective of whether they become mothers or not. Especially for those women aiming to reach the top of the organisation, these effects may be important because potential career interruptions are expected to be more severe for this group.

This study adds to the limited empirical literature on the gender pay gap among the narrow group of top executives using a large panel employer‐employee data set of all Danish companies.

This paper determines and analyses criteria for top executives to use in appraisal systems to promote ambidextrous leadership, enhancing the organization's ability to identify persons who can lead ambidextrously or determining the development potential of existing top executives.

Using a theoretical-conceptual, triangulated approach, the investigation in this paper examines the requirements for top executives to lead ambidextrously. In a subsequent review and frequency analysis, the specific attributes/behaviours a top executive should possess are examined. Analysis of the application of these appraisal criteria is theoretical.

The criteria listed in this paper (e.g. ambition, courage, vision) can be used to foster ambidextrous leadership when hiring or evaluating performance. These and/or the criteria already existing in an organization should be classified in one of the two categories presented (1. one-dimensional criteria: differentiation between exploration/exploitation is not necessary; 2. multidimensional criteria: differentiation between exploration and exploitation, opening and closing leadership, and first- and second-order changes is necessary) to differentiate the criteria and thereby illuminate their application in the areas of exploration and exploitation. Thus, a corresponding assessment of applicants and/or job holders for ambidextrous leadership is possible.

This theoretical analysis contributes to the literature on top executives' recruitment, performance management, career and succession planning, focusing on ambidextrous leadership and organizational development by elucidating a differentiated concept for appraisal criteria so that the right person can be appointed to the top executive position or assigned to the necessary personnel development programme. Thus identified, a top executive may be positioned to maintain, improve or install ambidextrous leadership and practice in an organization.

The purpose of this paper is to propose a model explaining the roles of right-hand person and the factors contributing to the successful relationship between the top executive and the right-hand person.

In-depth qualitative case studies are conducted. Longitudinal observations, interviews with six right-hand persons and the top executives in three organizations are conducted to test the propositions of the model.

Results indicate that different types of congruence between the top executive and the right-hand person are required when the right-hand person is performing the roles of an implementer and joint decision maker.

This study extends the leadership literature by investigating the phenomenon of right-hand person of the top executive, which has seldom been studied systematically or scientifically. It provides insights and serves as a stepping stone for future research in this area. One key limitation is that it is a qualitative study with limited samples under investigation.

Practical implications concerning how to build up a successful relationship between the top executive and the right-hand person can be drawn from the proposed model. Insight concerning how to collaborate between the top executive and the right-hand person can be drawn from the in-depth case analyses.

The phenomenon of right-hand person is not limited to business organizations. The collaboration between the key decision maker and his chief assistant should be applicable to other contexts such as non-government organizations.

To the best of the knowledge, this is the first paper that investigates the right-hand person phenomenon in the literature. As the right-hand person of the top executive can have important influence on organizational performance, the study may serve as the stepping stone for further understanding of this important phenomenon.

This article provides a historical literature review and exploratory descriptive case study of one U.S. Federal agencyʼs efforts to design an appropriate government-wide leadership development curriculum for incumbent top or senior civil servants. The U.S. Federal Executive Institute was founded in 1968, it spans the 20th and 21st centuries, it illustrates changes in the compact that exists between government and its top civil servants over time, and it illustrates challenges this agency confronts addressing the task of interagency leadership development. The main findings are three continuities and three discontinuities between curriculum development then and now. Conclusions outline issues for future interdisciplinary research to inform the intellectual roots for 21st century curricula aligned to emerging roles and the challenges top career executives actually confront.

Using a sample of 198 Fortune 500 companies, explores the differential effects of a number of characteristics, grounded in a broad agency theory framework, on the decision to create a chief information office (CIO) position, where the CIO acts as an informational control agent. Companies were more likely to create a top CIO position if: (1) top management′s equity were large; (2) the company had a large number of outside directors on the board; (3) the company′s technological level was advanced. Examines the role of the CIO as managing information technology as it pertains to enhancing the control function of management.