Gender Spectrum: Redefining Financial Disclosure Through Inclusive Leadership

Abstract

This study conducts a bibliometric analysis of the literature on financial reporting quality and gender diversity in top management teams (TMTs) from 1943 to 2021. Utilizing the “Biblioshiny” tool, we examine publication trends, key themes, and the contributions of leading authors and institutions in this evolving field. Our analysis reveals a significant increase in annual publications, especially since 2016, indicating a growing scholarly interest in the impact of gender diversity on corporate governance and financial reporting practices. Notably, Spain and Canada emerge as key contributors, showcasing substantial citation metrics that underscore their influence in shaping discussions around gender dynamics in TMTs. The thematic analysis identifies core areas of focus, including the role of female directors in enhancing oversight and improving financial reporting quality. Furthermore, the study emphasizes the need for increased international collaboration, as the majority of contributions stem from single-country publications, limiting the diversity of perspectives. By providing a comprehensive overview of existing literature, this research contributes to the academic discourse on gender diversity and financial reporting while laying the groundwork for future studies aimed at exploring the complex dynamics between these critical dimensions. The insights gained can inform practitioners and policymakers on the importance of fostering gender diversity within corporate leadership to enhance financial transparency and governance effectiveness. Ultimately, this study highlights the necessity of integrating diverse perspectives in TMTs to improve overall corporate performance and accountability.

Received: 23 September 2024 | Revised: 17 December 2024 | Accepted: 19 March 2025

Conflicts of Interest 

The authors declare that they have no conflicts of interest to this work.

Data Availability Statement

The data that support this work are available upon reasonable request to the corresponding author.

Author Contribution Statement

Amna Arshad: Conceptualization, Validation, Formal analysis, Investigation, Resources, Data curation, Writing – original draft, Writing – review & editing, Funding acquisition. Saira Arshad: Methodology, Validation, Formal analysis, Data curation, Writing – original draft, Supervision, Project administration. Mahnoor: Conceptualization, Methodology, Software, Formal analysis, Investigation, Resources, Writing – original draft, Writing – review & editing, Visualization, Funding acquisition. Khoula Naseer: Methodology, Validation, Formal analysis, Resources, Writing – review & editing, Funding acquisition. Muhammad Rehan: Validation, Visualization. Hafiz Azeem: Software, Investigation, Visualization.