Influence of the audit committee size and gender diversity on financial performance and auditor opinion

• DOI: https://doi.org/10.22533/at.ed.2164324310110

• Palavras-chave: Comissões de auditoria, Auditoria, Resultado financeiro, Opinião do Auditor.

• Keywords: Audit committees, Audit, Financial performance, Auditor opinion.

• Abstract: Audit committees are essential in corporate governance, influencing the quality of financial reporting and audits. Therefore, this research aims to assess the influence of audit committee characteristics, namely size and gender diversity, on financial performance and auditor opinion. Thus, a content analysis was carried out on the annual reports of companies listed on Euronext Lisbon in 2018 and 2019. The data obtained reveal that audit committee size and gender diversity influence financial performance but not auditor opinion. This research contributes to the literature, given the numerous contradictory studies on this topic. In addition, it contributes to audit professional organizations and the economic market, evidencing the most impactful characteristics of audit committees and guiding them in their decision-making in the future.