Sayfulloeva Shakhrizoda Sevdiyor kizi
Tashkent State University of Economics
Universitas Pendidikan Indonesia.
ORCID-0009-0005-9567-2567
syfllyv@gmail.com
Indah Fitriani, SE., MAk.,Ak., CA., ChFI,
Universitas Pendidikan Indonesia
ORCID- 0000-0002-6336-5379
indah.fitriani@upi.edu
Dr. Aristanti Widyaningsih, S.Pd.,
M.Si., CPMA., CRMP.
Universitas Pendidikan Indonesia
Nip Number197409112001122001
JELClassification: M1, C12
Abstract. This study examines the impact of female participation on financial reporting quality, with a specific focus on board and audit committee diversity. Using a Quantitative approach, the research analyses financial statements, governance reports, and regulatory filings to evaluate how gender diversity influences earnings management, transparency, and compliance. The findings indicate that firms with higher female representation in leadership roles exhibit greater financial transparency and lower discretionary accruals, supporting Agency Theory and Stakeholder Theory. Regression results show a significant positive relationship between female board and audit committee members and financial integrity. The study also highlights policy implications, recommending gender diversity quotas, mentorship programs, and regulatory reforms to strengthen corporate governance. Future research should explore causal mechanisms, industry-specific effects, and cross-country regulatory differences.
Key words: Gender diversity, corporate governance, financial reporting quality, audit committee, earnings management.