Proposed Conceptual Framework for the Effect of Female Representation in the Board and Statutory Audit Committee on Creative Accounting Practice

The concept of equity is central to the gender issue, which commands a lot of attention. Given the aforementioned, a measure regarding gender equality and equal chances for women was suggested by the Nigerian lawmaking body in 2011. This study therefore proposed a conceptual framework for the effect of female representation in the board and statutory audit committee (AC) on creative accounting practice in Nigerian listed companies. According to the study, the presence of female directors and statutory AC will likely discourage creative accounting practices in listed Nigerian companies. The study’s conclusions will contribute to the body of empirical data that regulators and decision-makers in Nigeria may utilize to inform policies regarding gender-related concerns and audit partner rotation. Future studies can examine our proposed framework in different emerging economies.