Female Presence in Audit Committee and Their Influence on Audit Quality Within Non-Financial Sector in Pakistan


  • Wu Deli , Afshan Ali


Auditing, Audit quality, Female presence in ACs, Female CFO, Audit fee, non-financial female presence, Agency theory, Resource dependence theory. China


The purpose for this paper is to recognize female presence in ACs and experience female CFO as working in ACs as a chief in Audit firms, impact of the female with Audit fee and non-audit fee on audit quality, just as their relationship with financial reports of the non-financial sector of Pakistan. Using a combination of publicly available and manually collected data, using OLS regression, Fixed Effects Regression and Random effects and the Pakistan non-financial industries subsequently 2015 to 2019.Results show that this investigation tracks down an affirmative relationship between female directors on ACs and AQ. More, it proves that this affiliation is reliant upon the community bookkeeping aptitude of female ACs individuals and female presence in the ACs. This research adds to AQ literature and to the exploration distinguishing attributes driving female directors' checking. In addition, it adds to the clashing proof identified with female accounting specialists on ACs and accounting reports observing, that the outcomes propose that the blended proof might be determined by the scientists' inability to isolate economic ability. Likewise adds to the discussion on economic or non-economic mastery improves economic detailing observing. Additionally, it applies the hypothetical structure of uniting RDT (resource dependence theory) and AT (agency theory) to women directors on ACs. Moreover, the investigation upholds strategy producers' endeavors towards more noteworthy presence of Women directors, it suggests this they ought to likewise deliberate the public bookkeeping aptitude of women directors.



Author Biography

Wu Deli , Afshan Ali






How to Cite

Wu Deli , Afshan Ali. (2022). Female Presence in Audit Committee and Their Influence on Audit Quality Within Non-Financial Sector in Pakistan. THE ASIAN BULLETIN OF BUSINESS AND SOCIAL SCIENCE RESEARCH, 2(1), 14–31. Retrieved from http://abbssr.com/index.php/Journal/article/view/25