Audit committee gender diversity and audit fees: The role of dual-class share structure

The paper examines the role of dual-class share structure on nexus between presence at least one female member audit committee (gender diversity) and fees. study estimates a regression model using 2,519 firm-year observations for 475 public U.S. firms, in line with view that gender diversity helps firms to be more attentive members act within their control ensure higher level coverage, finds is associated Further, this reports interaction lower This highlights merits structures which continue subject much debate. also contributes literature provides insight into how context or situational factors moderate impact