Do female directors matter in the link between audit quality and intellectual capital reporting?

This study examines whether female directors moderate the relationship between audit quality and intellectual capital reporting (ICR) in 152 publicly traded firms in Nigeria. Given the growing emphasis on corporate transparency and governance, understanding the role of board gender diversity in financial reporting practices is crucial. The study covers 2014–2023 and utilizes a panel dataset of firms listed on the Nigerian Exchange. A fixed effects regression model is employed to assess the impact of audit quality on ICR and the moderating role of female directors. The findings reveal that audit quality positively influences ICR, supporting the idea that high-quality audits enhance firms’ intellectual capital disclosure. Moreover, the presence of female directors strengthens this relationship, suggesting that gender-diverse boards are more likely to advocate for improved transparency in intellectual capital reporting. This study contributes to the literature by providing empirical evidence on the intersection of audit quality, gender diversity, and intellectual capital disclosure. It offers practical insights for regulators, policymakers, and corporate boards seeking to improve financial reporting quality through enhanced governance mechanisms.