R. B. Adams and D. Ferreira, Women in the boardroom and their impact on governance and performance???, Journal of Financial Economics, vol.94, issue.2, pp.291-309, 2009.
DOI : 10.1016/j.jfineco.2008.10.007

R. B. Adams, S. Gray, and J. Nowland, Does Gender Matter in the Boardroom? Evidence from the Market Reaction to Mandatory New Director Announcements, SSRN Electronic Journal, 2011.
DOI : 10.2139/ssrn.1953152

K. Campbell and A. Minguez-vera, Female board appointments and firm valuation: short and long-term effects, Journal of Management & Governance, vol.40, issue.1, pp.37-59, 2010.
DOI : 10.1007/s10997-009-9092-y

J. L. Coles, N. D. Daniel, and L. Naveen, Co-opted Boards, Review of Financial Studies, vol.27, issue.6, pp.1751-1796, 2014.
DOI : 10.1093/rfs/hhu011

J. E. Core, R. W. Holthausen, and D. F. Larcker, Corporate governance, chief executive officer compensation, and firm performance1The financial support of Nomura Securities and Ernst & Young LLP is gratefully acknowledged. We appreciate the able research assistance of Dan Nunn. We acknowledge the helpful comments of Abbie Smith (the referee), Kevin Murphy, and workshop participants at Columbia University, the University of California ??? Los Angeles, the University of Colorado ??? Boulder, Harvard University, George Washington University, Massachusetts Institute of Technology, New York University, Stanford University, and Tempe University.1, Journal of Financial Economics, vol.51, issue.3, pp.371-406, 1999.
DOI : 10.1016/S0304-405X(98)00058-0

W. N. Davidson, . Iii, B. Xie, and W. Xu, Market reaction to voluntary announcements of audit committee appointments: The effect of financial expertise, Journal of Accounting and Public Policy, vol.23, issue.4, pp.279-293, 2004.
DOI : 10.1016/j.jaccpubpol.2004.06.001

M. L. Defond, R. N. Hann, and X. Hu, Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?, Journal of Accounting Research, vol.182, issue.2, pp.153-193, 2005.
DOI : 10.1016/0304-405X(95)00844-5

P. Dodd and J. B. Warner, On corporate governance, Journal of Financial Economics, vol.11, issue.1-4, pp.401-438, 1983.
DOI : 10.1016/0304-405X(83)90018-1

F. A. Gul, B. Srinidhi, and A. C. Ng, Does board gender diversity improve the informativeness of stock prices?, Journal of Accounting and Economics, vol.51, issue.3, pp.314-338, 2011.
DOI : 10.1016/j.jacceco.2011.01.005

K. Ittonen, J. Miettinen, and S. Vähämaa, Does Female Representation on Audit Committees Affect Audit Fees?, Quarterly Journal of Finance and Accounting, vol.49, pp.113-139, 2010.

R. A. Johnson, C. M. Daily, and A. E. Ellstrand, Boards of Directors: A Review and Research Agenda, Journal of Management, vol.74, issue.2, pp.409-438, 1996.
DOI : 10.1177/014920639602200303

C. Post and K. Byron, Women on Boards and Firm Financial Performance: A Meta-Analysis, Academy of Management Journal, vol.58, issue.5, pp.1546-1571, 2015.
DOI : 10.5465/amj.2013.0319

M. Singhvi, K. Raghunandan, and S. Mishra, Market reactions to appointment of audit committee directors post-SOX: A note, Journal of Accounting and Public Policy, vol.32, issue.1, pp.84-89, 2013.
DOI : 10.1016/j.jaccpubpol.2012.10.004

M. Singhvi, D. V. Rama, and A. Barua, Market Reactions to Departures of Audit Committee Directors, Accounting Horizons, vol.27, issue.1, pp.113-128, 2013.
DOI : 10.2308/acch-50284

B. Srinidhi, F. A. Gul, and J. Tsui, Female Directors and Earnings Quality*, Contemporary Accounting Research, vol.40, issue.2, pp.1610-1644, 2011.
DOI : 10.1111/j.1911-3846.2011.01071.x

S. Thiruvadi and H. W. Huang, Audit committee gender differences and earnings management " Gender in Management, An International Journal, vol.26, pp.483-498, 2011.

U. S. Sec, Standards Relating to Listed Company Audit Committees " Securities Act Release No, pp.33-8220, 2003.