The effects of boardroom gender diversity and audit quality on financial earnings smoothing in GCC countries: Do government board members moderate the relationship?

This study explores the effects of boardroom gender and audit quality on financial earnings smoothing (FES) in Gulf Cooperation Council (GCC) countries. Additionally, moderating government representatives as board members FES are investigated. The covers six GCC countries: Saudi Arabia, UAE, Oman, Bahrain, Kuwait, Qatar. sample comprises 188 firms from 2013 to 2019. Multiple regression models used evaluate study’s hypotheses. findings show that big international local have both female male members, well representatives, their boards demonstrate effective governance mechanisms. Although they had a negative impact higher FES, positive lower FES. As for role, reveal role is complementary quality, particularly four firms. research may aid businesses implementing best practices avoid improve accounting data, line with objectives government. However, good were mainly seen amongst males.