Article: Strategic human resource governance and forward-looking information disclosure: the role of board gender diversity and audit committee expertise Journal: International Journal of Economics and Business Research (IJEBR) 2026 Vol.30 No.2 pp.66 - 68 Abstract: This study examines the impact of board gender diversity and audit committee members' accounting expertise on forward-looking information disclosure (FLID) within the agency theory framework. Using panel data from 201 firms listed on the Indonesia Stock Exchange across six strategic sectors from 2020-2024, a quantitative approach with robust panel regression is applied. The findings reveal that board gender diversity has a significant but negative effect on FLID, suggesting that gender-diverse boards influence disclosure through conservative monitoring rather than increased disclosure volume. Conversely, accounting expertise of audit committee members shows no significant effect, implying that such expertise enhances reporting quality without affecting discretionary disclosure. Control variables, including board size, firm size, leverage, firm age, and year effects, significantly influence disclosure behaviour. Overall, the study demonstrates that internal governance mechanisms may discipline rather than expand disclosure in emerging markets, highlighting contextual governance effects and offering implications for regulators and policymakers. Inderscience Publishers - linking academia, business and industry through research

Title: Strategic human resource governance and forward-looking information disclosure: the role of board gender diversity and audit committee expertise

Authors: Eny Kusumawati; Laila Oshiana Fitria A'zizah; Ovi Itsnaini Ulynnuha; Dian Hapsari; Arief Surya Adhi

Addresses: Accounting Department, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Surakarta, Indonesia ' Accounting Department, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Surakarta, Indonesia ' Accounting Department, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Surakarta, Indonesia ' Accounting Department, Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia ' Accounting Department, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Surakarta, Indonesia

Abstract: This study examines the impact of board gender diversity and audit committee members' accounting expertise on forward-looking information disclosure (FLID) within the agency theory framework. Using panel data from 201 firms listed on the Indonesia Stock Exchange across six strategic sectors from 2020-2024, a quantitative approach with robust panel regression is applied. The findings reveal that board gender diversity has a significant but negative effect on FLID, suggesting that gender-diverse boards influence disclosure through conservative monitoring rather than increased disclosure volume. Conversely, accounting expertise of audit committee members shows no significant effect, implying that such expertise enhances reporting quality without affecting discretionary disclosure. Control variables, including board size, firm size, leverage, firm age, and year effects, significantly influence disclosure behaviour. Overall, the study demonstrates that internal governance mechanisms may discipline rather than expand disclosure in emerging markets, highlighting contextual governance effects and offering implications for regulators and policymakers.

Keywords: forward-looking information disclosure; board gender diversity; audit committee expertise; corporate governance; emerging markets.

DOI: 10.1504/IJEBR.2026.152069

International Journal of Economics and Business Research, 2026 Vol.30 No.2, pp.66 - 68

Received: 20 Sep 2025
Accepted: 16 Jan 2026
Published online: 05 Mar 2026 *

Title: Strategic human resource governance and forward-looking information disclosure: the role of board gender diversity and audit committee expertise

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