Abstract

Drawing on 35 studies from diverse international regions, this literature review observes the role of gender diversity in audit committees. In general, the findings suggest the significant impact of gender diversity in audit committees on improved audit outcomes and corporate governance practices. This review also highlights the importance of gender diversity in advancing SDG5, promoting gender equality in corporate governance. Despite consistent positive results in most regions, some studies indicate mixed or insignificant effects, highlighting the need for further research to explore the role of gender diversity in audit committees. This paper contributes to the ongoing discourse on gender diversity in corporate governance and provides valuable insights for policymakers, auditors, corporate leaders, and researchers seeking to understand the implications of gender diversity in audit committees.