The Effect of Workplace Gender Composition on Investment Interest in Hypothetical Companies

The current study extends previous work on gendered workplace attitudes by manipulating the workplace gender composition (CEO gender, employee gender) of traditional male and female employment sectors. Participants reported general financial investment interest in purported male-role congruent (science laboratory) and female-role congruent (daycare) start-up companies, where CEO gender and employee gender were orthogonally manipulated. Participants had more favorable investment attitudes toward daycares when the CEO was a woman, and especially favorable investment attitudes when both the CEO and employees were women. These findings were stronger for participants higher in hostile sexism. For science laboratories, participants reported equivalent investment attitudes, regardless of CEO gender, as long as the employee gender composition matched the CEO gender (i.e., female CEO + female employees). These findings suggest that social role expectations influence investment attitudes in predictable ways for traditional female employment sectors, but in more nuanced ways for traditional male employment sectors.

Political Connection And Gender Diversity To Audit Fees

Introduction: Audit fee is one of the factors that results in reduced audit quality. Audit fees are rewards provided by companies to public accountants for audit services provided. Purpose: this study to investigate political connection and CEO gender affect the size of audit fee paid to public accountants by the company. Method: This study uses secondary data in the form of the annual report of company going public in 2015-2018 and using a purposive sampling technique with a total of 407 company data companies. The variables used in this study are audit fee as the dependent variable while for the independent variables used in this study are political connection, CEO gender. Analysis techniques data used in this study are multiple linier regressions with classical assumption test Finding: The results show that political connections can increase audit fee Originality: the results show that CEO gender has no effect on audit fees Limitation: Disclosure of audit fees in the annual report is still voluntary, so there are still many companies that do not meet the sample criteria. The variable used is limited to the gender of CEO Directors without involving the gender of the board of commissioners and audit committee.

No woman, no aggressive tax planning? A study on CEO gender and effective tax rates in the Lithuanian retail sector

PurposeThe purpose of this paper is to investigate whether switching to a CEO of the opposite sex affects the tax aggressiveness of firms.Design/methodology/approachRegression analysis using a difference in difference approach and propensity score matching on a dataset of 8,798 firms from 2007 to 2017.FindingsThe authors find evidence that switching to a female CEO reduces the effective tax rate paid, implying a higher level of tax aggressiveness.Social implicationsThe findings contradict the narrative that female CEOs are less tax aggressive.Originality/valueThe authors are the first (to the best of the authors' knowledge) to specifically investigate if changing the CEO gender has an impact on the effective tax rate paid by the firm.