Gender Differences in Audit Committees

Issues related to the composition of audit committees have attracted significant interest from legislators and regulators in recent years. In my dissertation, I examine one overlooked component of audit committee composition – namely, the presence of female directors on the audit committee. I empirically test to see if there are any differences in the functioning of audit committee when there is at least one female director on the audit committee. My dissertation examines three issues: audit committee diligence, audit pricing and earnings management. The absence of females on corporate boards has become the focus of legislators in some countries. Prior research, in a variety of contexts, suggests that women are in general more conservative in their judgments and decisions. The first part of my dissertation empirically shows that the presence of at least one female director on the audit committee makes the audit committee have more meetings. The second essay empirically examines if there is a positive association between audit fees and the presence of female directors in the audit committee. I posit that having a female director on the audit committee will result in higher audit fees. I find no significant evidence to show that audit fees are higher when there is a female director on the audit committee. The third part of my dissertation empirically examines if there an association between the presence of a female director on the audit committee and earnings management. I find no significant evidence to show that the presence of female directors on the audit committee constrains earnings management. Overall, the results suggest that having a female on the audit committee changes the form – if not the substance – of audit committee functioning.

Work-to-family spillover: Gender differences in Hungary

It is crucial to understand the role that labor market positions might play in creating gender differences in work–life balance. One theoretical approach to understanding this relationship is the spillover theory. The spillover theory argues that an individual’s life domains are integrated; meaning that well-being can be transmitted between life domains. Based on data collected in Hungary in 2014, this paper shows that work-to-family spillover does not affect both genders the same way. The effect of work on family life tends to be more negative for women than for men. Two explanations have been formulated in order to understand this gender inequality. According to the findings of the analysis, gender is conditionally independent of spillover if financial status and flexibility of work are also incorporated into the analysis. This means that the relative disadvantage for women in terms of spillover can be attributed to their lower financial status and their relatively low access to flexible jobs. In other words, the gender inequalities in work-to-family spillover are deeply affected by individual labor market positions. The observation of the labor market’s effect on work–life balance is especially important in Hungary since Hungary has one of the least flexible labor arrangements in Europe. A marginal log-linear model, which is a method for categorical multivariate analysis, has been applied in this analysis.

Gender Differences in Early Reading Strategies: a Comparison of Synthetic Phonics Only with a Mixed Approach to Teaching Reading to 4-5 Year-Old Children

A survey of primary schools in England found that girls outperform boys in English across all phases (Ofsted in Moving English forward. Ofsted, Manchester, 2012). The gender gap remains an on-going issue in England, especially for reading attainment. This paper presents evidence of gender differences in learning to read that emerged during the development of a reading scheme for 4- and 5-year-old children in which 372 children from Reception classes in sixteen schools participated in 12-month trials. There were three arms per trial: Intervention non-PD (non-phonically decodable text with mixed methods teaching); Intervention PD (phonically decodable text with mixed methods teaching); and a ‘business as usual’ control condition SP (synthetic phonics and decodable text). Assignment to Intervention condition was randomised. Standardised measures of word reading and comprehension were used. The research provides statistically significant evidence suggesting that boys learn more easily using a mix of whole-word and synthetic phonics approaches. In addition, the evidence indicates that boys learn to read more easily using the natural-style language of ‘real’ books including vocabulary which goes beyond their assumed decoding ability. At post-test, boys using the nonphonically decodable text with mixed methods (Intervention A) were 8 months ahead in reading comprehension compared to boys using a wholly synthetic phonics approach.

Comics as a literary-didactic method and their use for reducing gender differences in reading literacy at the primary level of education

The aim of the present study was to examine the effect of the systematic use of comics as a literary-didactic method to reduce gender differences in reading literacy and reading motivation at the primary level of education. It was assumed that the use of comics would have a positive effect on pupils’ reading literacy and reading motivation, while also reducing the aforementioned differences between boys and girls. The dimensions of reading literacy and reading motivation were examined in experimental and control groups, before and after the intervention, by means of questionnaires and tests for pupils. The sample consisted of 143 pupils from second to fifth grade from two Slovenian primary schools in a rural environment, of which 73 pupils participated in the experimental group and 70 pupils represented the control group. Effects of the use of comics as a literary-didactic method were not found: using comics as a literary-didactic method did not have a statistically significant effect on pupils’ reading literacy and reading motivation. However, when the four-way structure of the research (taking into account the age and gender of the pupils) was considered, some subgroups showed a statistically significant increase in reading interest and attitude towards reading. No reduction of gender differences in reading literacy and reading motivation was found. Based on the results, guidelines for further research are established and suggestions are offered for teachers’ work. (DIPF/Orig.)

Age and gender differences in the relation between self-concept facets and self-esteem

This study tested whether the gender intensification hypothesis applies to relations between multiple domain-specific self-concept facets and self-esteem. This hypothesis predicts gender-stereotypic differences in these relations and assumes they intensify with age. Furthermore, knowledge about gender-related or age-related differences in self-concept-self-esteem relations might provide valuable knowledge for designing effective self-esteem enhancement interventions. We investigated grade and gender differences in the relations between domain-specific self-concept facets and self-esteem within a sample of 1958 German students in Grades 3 to 6. Results indicated no difference in the self-concept - self-esteem relations between the subsamples of third and fourth graders and fifth and sixth graders or between boys and girls. These relations also did not differ between boys and girls in the subsamples of third and fourth graders and fifth and sixth graders. These results suggest self-concept-self-esteem relations to be invariant across grade levels and gender and thus did not support the gender intensification hypothesis.

The impact of CLIL: affective factors, content-related vocabulary & gender differences

[EN] The experiment discussed in this paper is a direct replication of Finkbeiner (2005) and an indirect replication of Jiang and Forster (2001) and Witzel and Forster (2012). The paper explores the use of episodic memory in L2 vocabulary processing. By administering an L1 episodic recognition task with L2 masked translation primes, reduced reaction times would suggest L2 vocabulary storage in episodic memory. The methodology follows Finkbeiner (2005), who argued that a blank screen introduced after the prime in Jiang Forster (2001) led to a ghosting effect, compromising the imperceptibility of the prime. The results here mostly corroborate Finkbeiner (2005) with no significant priming effects. While Finkbeiner discusses his findings in terms of the dissociability of episodic and semantic memory, and discounts Jiang and Forster’s (2001) results to participants’ strategic responding, I add a layer of analysis based on declarative and procedural constituents. From this perspective, Jiang and Forster (2001) and Witzel and Forster’s (2012) results can be seen as possible episodic memory activation, and Finkbeiner’s (2005) and my lack of priming effects might be due to the sole activation of procedural neural networks. Priming effects are found in concrete and abstract words but require verification through further experimentation.

The impact of gender differences on consumer-brand relationships

Dissertação de Mestrado, Marketing, Faculdade de Economia, Universidade do Algarve, 2016

Gender Differences in the Influence of Protective Factors, Risk Factors, and Health Risk Behaviors on HIV Risk Behaviors Among Youth in South Florida

Adolescents engage in a range of risk behaviors during their transition from childhood to adulthood. Identifying and understanding interpersonal and socio-environmental factors that may influence risk-taking is imperative in order to meet the Healthy People 2020 goals of reducing the incidence of unintended pregnancies, HIV, and other sexually transmitted infections among youth. The purpose of this study was to investigate gender differences in the predictors of HIV risk behaviors among South Florida youth. More specifically, this study examined how protective factors, risk factors, and health risk behaviors, derived from a guiding framework using the Theory of Problem Behavior and Theory of Gender and Power, were associated with HIV risk behavior. A secondary analysis of 2009 Youth Risk Behavior Survey data sets from Miami-Dade, Broward, and Palm Beach school districts tested hypotheses for factors associated with HIV risk behaviors. The sample consisted of 5,869 high school students (mean age 16.1 years), with 69% identifying as Black or Hispanic. Logistic regression analyses revealed gender differences in the predictors of HIV risk behavior. An increase in the health risk behaviors was related to an increase in the odds that a student would engage in HIV risk behavior. An increase in risk factors was also found to significantly predict an increase in the odds of HIV risk behavior, but only in females. Also, the probability of participation in HIV risk behavior increased with grade level. Post-hoc analyses identified recent sexual activity (past 3 months) as the strongest predictor of condom nonuse and having four or more sexual partners for both genders. The strongest predictors of having sex under the influence of drugs/alcohol were alcohol use in both genders, marijuana use in females, and physical fighting in males. Gender differences in the predictors of unprotected sex, multiple sexual partners, and having sex under the influence were also found. Additional studies are warranted to understand the gender differences in predictors of HIV risk behavior among youth in order to better inform prevention programming and policy, as well as meet the national Healthy People 2020 goals.

Gender differences in right ventricular function in patients with non-ischaemic cardiomyopathy

The aim of this study is to evaluate sex-related differences in right ventricular (RV) function, assessed with cardiac magnetic resonance imaging, in patients with stable non-ischaemic dilated cardiomyopathy. Mean age was 60.9 ± 12.2 years. Men presented higher levels of haemoglobin and white blood cell counts than women, and performed better in cardiopulmonary stress testing. A total of 24 patients (12 women) presented severe left ventricular (LV) systolic dysfunction, 32 (13 female) moderate and 15 (8 women) mild LV systolic dysfunction. In the group with severe LV systolic dysfunction, average right ventricular ejection fraction (RVEF) was normal in women (52 ± 4 %), whereas it was reduced in men (39 ± 3 %) p = 0.035. Only one woman (8 %) had severe RV systolic dysfunction (RVEF < 35 %) compared with 6 men (50 %) p < 0.001. In patients with moderate and mild LV dysfunction , the mean RVEF was normal in both men and women. In the 14 healthy volunteers, the lowest value of RVEF was 48 % and mean RVEF was normal in women (56 ± 2 %) and in men (51 ±  1 %), p = 0.08. In patients with dilated cardiomyopathy, RV systolic dysfunction is found mainly in male patients with severe LV systolic dysfunction.

Gender differences in first-year College students’ academic expectations

Based on a multidimensional definition of academic expectations (AEs), the authors examine students’ AE component scores across countries and genders. Two samples (343 Portuguese and 358 Spanish students) completed the Academic Perceptions Questionnaire (APQ) six months after enrolling in their universities. Factorial invariance was ensured across countries and genders, allowing us to study AEs using the APQ for both genders and in both countries. No significant differences in factor means were found between countries, indicating that AEs are not an obstacle to student mobility. Gender differences were found in some AE factor means, Training for employment, Personal and social development, Student mobility, Political engagement and citizenship, and Social pressure, with males exhibiting higher scores. Because these differences are not supported by most literature in this domain, further studies are needed to clarify the causes of women’s lower expectations and, therefore, risk of adaptation difficulties.

Gender and grade differences in upper elementary school children’s descriptive and evaluative self-statements and self-esteem

Gender and developmental differences in self-description, self-evaluation and self-esteem were investigated using 957 elementary school children in grades 3 to 7. Gender differences were found for six of the seven descriptive statements and for five of the seven evaluative statements. The major gender stereotypical findings from previous studies were replicated. Boys reported higher scores than girls on descriptive and evaluative statements about their physical abilities and mathematics, while girls reported higher scores on descriptive and evaluative statements about reading. Declines over time were noted for all self-evaluations except having good relations with peers and for global self-esteem, providing some support for the notion that the decline in self-concepts and self-esteem may be attributed to the children's perceptions of themselves becoming more accurate and less egocentric in line with their cognitive capacity to integrate external feedback realistically.

Offensive zones in beach volleyball: differences by gender

Gender differences in anthropometric and athletic properties (e.g. strength) as well as the different net heights (2.24 vs. 2.43 m) on the same field size (8x16 m) would be reflected in the game. The literature about differences between male and female playing characteristics in beach volleyball is scarce. Therefore, the aim of this study was to analyse the differences by gender in the use of offensive zones. Study participants were 20 players (10 female and 10 male) who took part in the European Beach Volleyball Championship 2005 and 2006. Video recordings were made of the 659 points in eight matches played. The beach volleyball court was divided into six zones (z1 to z6). The results showed that men and women use different offensive zones and also were different in the percentages of ball out (15.53 and 27.38% respectively). Concretely, men players used more 1, 2, 4 and 5 zones and women 1 and 5 zones. A few differences were observed in the percentage the ball to the net (7.73 and 5.35% respectively). An understanding of the use of offensive zones is relevant to establish specific tactical training patterns for beach volleyball.

Governing the transition to higher levels of education and differences between achievement and school grades by gender

The author will explore the performance of boys and girls in external examinations in Slovenia at the beginning of upper secondary and tertiary education. These are critical points in students’ educational career at which he/she has to choose a school/university. Since both transitions are managed centrally by appropriate authorities, this is also a question of Educational Governance. Transitions between levels of education should, above all, assure fairness in selection procedures. At the point of transition to upper secondary schools we will explore differences between students’ achievements in various school subjects tested at the national assessment of knowledge (NA), and their school grades by gender. Since only school grades are used as admission criteria to upper secondary schools, this comparison of school grades with external and more objective measure of students’ achievement will show possible bias. In Slovenia admission to tertiary education usually consists of (externally assessed) Matura results and school grades in the last two years of upper secondary school. The author will compare the effects of both most commonly used measures of academic achievement on admission in view of gender differences. Study courses where selection procedure was actually applied will be of specific interest since they can show signs of (un)fairness. Results show signs of bias and build case for better Educational Governance. (DIPF/Orig.)

Gender effects in orientation on primary students’ performance on items rich in graphics

This study investigated the longitudinal performance of 378 students who completed mathematics items rich in graphics. Specifically, this study explored student performance across axis (e.g., numbers lines), opposed-position (e.g., line and column graphs) and circular (e.g., pie charts) items over a three-year period (ages 9-11 years). The results of the study revealed significant performance differences in the favour of boys on graphics items that were represented in horizontal and vertical displays. There were no gender differences on items that were represented in a circular manner.

An investigation of differences in crash characteristics between males and females involved in a fatigue-related crash or close call event

There is consensus among community and road safety agencies that driver fatigue is a major road safety issue and it is well known that excessive fatigue is linked with an increased risk of a motor vehicle crash. Previous research has implicated a wide variety of factors involved in fatigue-related crashes and the effects of these various factors in regard to crash risk can be interpreted as causal (i.e. alcohol and/or drugs may induce fatigue states) or additive (e.g. where a lack of sleep is combined with alcohol). As such, the purpose of this investigation was to examine self-report data to determine whether there are any differences in the prevalence, crash characteristics, and travel patterns of males and females involved in a fatigue-related crash or close call event. Such research is important to understand how fatigue related incidents occur within the typical driving patterns of men and women and it provides a starting point in order to explore if males and females experience and understand the risk of diving when tired in the same way. A representative sample of (N = 1,600) residents living in the Australian Capital Territory (ACT) and New South Wales (NSW), Australia, were surveyed regarding their experience of fatigue and their involvement in fatigue-related crashes and close call incidents. Results revealed that over 35% of participants reported having had a close call or crash due to driving when tired in the five years prior to the study being conducted. In addition, the results obtained revealed a number of interesting characteristics that provide preliminary evidence that gender differences do exist when examining the prevalence, crash characteristics, and travel patterns of males and females involved in a fatigue-related crash or close call event. It is argued that the results obtained can provide particularly useful information for the refinement and further development of appropriate countermeasures that better target this complex issue.