Our study examines whether gender-diverse engagement partners constrain unethical earnings management behavior in a French mandatory joint audit setting. The investigation of the joint audit setting, by raising concerns about audit team organization and management, provides new insights into how gender-diverse audit partners contribute to the effectiveness of audit decision-making, resulting in reduced earnings management. The need for effective collaboration and communication between joint auditors may foster a transformational leadership style on the part of audit engagement partners. In this regard, (...) we argue that better interaction between male and female lead audit partners confers a comparative advantage on gender-diverse audit partners compared to all-male audit partners. In line with our expectation, our empirical results show that gender-diverse audit partners are negatively associated with discretionary accruals of client firms. Gender-diverse audit partners are also found to constrain earnings management irrespective of whether clients hire one or two brand-name audit firms. Finally, we find that the pervasiveness of earnings management declines when client firms switch from all-male audit partners to gender-diverse audit partners. Our findings underline the importance of considering audit partner gender by policy makers in contexts where joint audits are required or in countries that are considering introducing joint audits. (shrink)

Role congruity theory affirms that female managers face more difficulties at work because of the incongruity between female gender and leadership role expectations. Furthermore, due to this incongruity, it is harder for female managers to perceive themselves as authentic leaders. However, followers’ attributions of prototypicality could attenuate this role incongruity and have implications on a managers’ organizational identification. Hence, we expect male managers to be more authentic and to identify more with their organizations, when compared to female managers who are (...) low in prototypicality. We hypothesized that authentic leadership dimensions mediate the relation between managers’ biological gender and their OID. However, this indirect effect is conditional of these managers' team prototypicality. For testing these hypotheses, we conducted an online experiment with 149 participants from different work sectors using a 2 × 2 between-subject design. As predicted, men scored higher on authentic leadership, and three dimensions partially mediated the effect of participants’ biological gender on OID. In the low team prototypicality condition female managers scored lower in authentic leadership and identified less with the organization, whereas in the high team prototypicality condition, no gender differences were found. (shrink)

In the present study, we complement role congruity theory with insights from the Social Identity Model of Leadership. We propose that especially female leaders benefit from team prototypicality, i.e., being representative of the group they are leading. We assume that team prototypicality shifts the comparative frame away from higher-order categories like gender and leader roles to more concrete team-related properties and thereby reduces disadvantages for female leader that stem from the incongruity between the leader role and the female gender role (...) stereotypes. Further, this effect should affect both leaders themselves and their perception by their followers. Building on previous research, we predict, first, lower authentic leadership behavior for female than male leaders. Second, that team prototypicality positively relates to authentic leadership and trust in leader. Third, that team prototypicality has stronger relations to authentic leadership and trust in leader for female compared to male leaders. We tested assumptions in a randomized online experiment and a cross-sectional survey study. We did not find consistent support for the assumed gender differences in authentic leadership. But our results show that team prototypicality—both self-perceived and as perceived by employees —is related to more authentic leadership and more trust in leader and that these relations are stronger for female than for male leaders. Furthermore, we tested in Study 2 an extended model including follower’s job satisfaction as the final follower outcome affected via team prototypicality, leader gender, authentic leadership, and trust in leader. Thereby, we found that team prototypicality has direct and indirect effects on job satisfaction as carried through authentic leadership and trust in leader, respectively. Together, the results of both studies support our assumptions and show that female leaders can reduce role incongruity barriers through high team prototypicality. Implications for future research and practical implications of these results for gender equality are discussed. (shrink)

Female leaders continue to face bias in the workplace compared to male leaders. When employees are evaluated differently because of who they are rather than how they perform, an ethical dilemma arises for leaders and organizations. Thus, bridging role congruity and social identity leadership theories, we propose that gender biases in leadership evaluations can be overcome by manipulating diversity at the team level. Across two multiple-source, multiple-wave, and randomized field experiments, we test whether team gender composition restores gender equity in (...) leadership evaluations. In Study 1, we find that male leaders are rated as more prototypical in male-dominated groups, an advantage that is eliminated in gender-balanced groups. In Study 2, we replicate and extend this finding by showing that leader gender and team gender composition interact to predict trust in the leader via perceptions of leader prototypicality. The results show causal support for the social identity model of organizational leadership and a boundary condition of role congruity theory. Beyond moral arguments of fairness, our findings also show how, in the case of gender, team diversity can create a more level playing field for leaders. Finally, we outline the implications of our results for leaders, organizations, business ethics, and society. (shrink)

This paper presents a literature review offering a thorough and critical systematization of articles investigating the influence of women directors on corporate social performance (CSP). We review the state-of-the-art literature in terms of its key assumptions, theories, and conceptualization of CSP. Our analysis shows a misfit between the theorization and operationalization of gender diversity, especially in quantitative empirical studies, which represent the majority of articles. In our overview of both conceptual and empirical studies, we identified three main theoretical dimensions, which (...) are contingent upon board-level and institution-level dimensions. Based on our proposed framework, we call for future researchers to focus on novel research questions and innovative research designs to investigate women’s contributions to CSP and challenge the theoretical assumptions about the role of women on boards. (shrink)