arbiter
JournalsPricingAccount

The Moderating Role of Board Gender Diversity on the Relationship Between Audit Committee Financial Expertise and Corporate Green Innovation: Evidence from GCC Countries

Ahmed Samour

Indonesian Journal of Sustainability Accounting and Management2026https://doi.org/10.20448/ijsam.v10i1.8232article
ABDC C
Weight
0.50

What the paper says

This study investigates the influence of board gender diversity and audit committee financial expertise (ACE) on corporate green innovation. Unlike previous research, it emphasizes the moderating role of board gender diversity in the relationship between ACE and green innovation within Gulf Cooperation Council (GCC) countries. Analyzing data from listed GCC firms from 2015 to 2024 and employing various robust methods, the study finds that ACE positively impacts green innovation. Additionally, results indicate that board gender diversity enhances sustainable practices by promoting green innovation. The research further reveals that gender diversity on boards strengthens the link between ACE and green innovation, highlighting its moderating effect. These findings underscore the significance of board gender diversity and ACE in fostering sustainability by establishing effective internal controls, which can mitigate business risks and support green innovation adoption. The results are consistent across different estimation techniques, including System GMM, lagged models, and Blau's Index. This research provides valuable insights for policymakers and corporate leaders aiming to align governance structures with sustainability objectives.

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.20448/ijsam.v10i1.8232

Or copy a formatted citation

@article{ahmed2026,
  title        = {{The Moderating Role of Board Gender Diversity on the Relationship Between Audit Committee Financial Expertise and Corporate Green Innovation: Evidence from GCC Countries}},
  author       = {Ahmed Samour},
  journal      = {Indonesian Journal of Sustainability Accounting and Management},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.20448/ijsam.v10i1.8232},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

The Moderating Role of Board Gender Diversity on the Relationship Between Audit Committee Financial Expertise and Corporate Green Innovation: Evidence from GCC Countries

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.