La diversidad de género en los consejos como estrategia de sostenibilidad para prevenir el fraude corporativo
The gender diversity on boards as a sustainability strategy to prevent corporate fraud
DOI:
https://doi.org/10.58493/ecca.2024.3.1.13Palabras clave:
Gobierno corporativo, Fraude corporativo, Género, Latinoamérica, Corporate Governance, Corporate Fraud, Gender, Latin AmericaResumen
La diversidad de género es un tema de gran relevancia en el ámbito empresarial actual. La participación de las mujeres en posiciones de liderazgo es un elemento clave para el desarrollo de empresas dada su influencia en diversas áreas de desempeño financiero y de gobernanza. El presente estudio presenta una exploración de la literatura respecto al fraude corporativo, así como la relación entre la presencia femenina y la comisión de actos de fraude dentro de las compañías. En específico se realizó una recopilación de informes de gobernanza, la participación de mujeres y actos de fraude en empresas cotizadas latinoamericanas entre los años 2008 y 2022 conformando un total de 1,431 observaciones, cuya primera aproximación se realizó mediante un estudio estadístico descriptivo.
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