caa a22 4500 605485704 CHVBK 20210128100442.0 cr unu---uuuuu 210128e20150301xx s 000 0 eng 10.1007/s10551-013-2044-0 doi (NATIONALLICENCE)springer-10.1007/s10551-013-2044-0 CEO Gender, Ethical Leadership, and Accounting Conservatism [Elektronische Daten] [Simon Ho, Annie Li, Kinsun Tam, Feida Zhang] Since male CEOs dominate corporate leadership, the literature on top management decision making suffers from an implicit masculine bias. Although research indicates that males and females are biologically and psychologically different, the leadership characteristics of female CEOs are largely unexplored. Two of these characteristics, risk aversion and ethical sensitivity, are tied to key accounting issues, such as conservatism in financial reporting and steadfast opposition to fraud. In this study, we examine the relationship between CEO gender and accounting conservatism, and find a positive association between the two. Consistent with conventional wisdom, this association appears to be stronger in firms with high rather than low litigation and takeover risks. This study contributes to the ethics literature by highlighting the benefits of gender diversity in upholding the integrity of financial reporting. Springer Science+Business Media Dordrecht, 2014 Accounting conservatism nationallicence CEO gender nationallicence Ethical leadership nationallicence Ho Simon University of Macau and Hang Seng Management College, Macao/Hong Kong, People's Republic of China aut Li Annie University of Massachusetts Lowell, Lowell, MA, USA aut Tam Kinsun State University of New York at Albany, Albany, NY, USA aut Zhang Feida School of Management and Governance, Murdoch University, Perth, Western Australia, Australia aut Journal of Business Ethics Springer Netherlands 127/2(2015-03-01), 351-370 0167-4544 127:2<351 2015 127 10551 https://doi.org/10.1007/s10551-013-2044-0 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s10551-013-2044-0 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Ho Simon University of Macau and Hang Seng Management College, Macao/Hong Kong, People's Republic of China aut NATIONALLICENCE 700 1- Li Annie University of Massachusetts Lowell, Lowell, MA, USA aut NATIONALLICENCE 700 1- Tam Kinsun State University of New York at Albany, Albany, NY, USA aut NATIONALLICENCE 700 1- Zhang Feida School of Management and Governance, Murdoch University, Perth, Western Australia, Australia aut NATIONALLICENCE 773 0- Journal of Business Ethics Springer Netherlands 127/2(2015-03-01), 351-370 0167-4544 127:2<351 2015 127 10551