CORPORATE GOVERNANCE TRANSPARENCY, CRITICAL MASS GENDER DIVERSITY ON AUDIT COMMITTEES, AND EARNINGS QUALITY: A THEORETICAL AND EMPIRICAL INVESTIGATION IN EMERGING MARKETS
This study investigates how corporate governance transparency and audit committee gender diversity impact earnings quality, drawing on agency, resource dependence, and critical mass theories. Analyzing 1,380 firm-year observations from 276 non-financial listed firms (2020– 2024), the research utilizes panel fixed effec...