Women on Audit Committees in the UAE 2024

Given the proliferation of scholarship in the subject area of women on boards, the authors suggest that research should move on to looking t the role of women on the boards that they sit on. The audit committee is considered the most senior committee of any board due to its critical role in overseeing financial reporting, internal controls, and compliance, ensuring the integrity of a company’s financial statements. This report investigates the number of women sitting on the audit committees of the companies listed on the two stock exchanges in the United Arab Emirates, and finds that the incidence of female committee chairs (13.3%) is higher than the incidence of female board members themselves as reported in the GGC Gender Board Index 2024 (10.2%). This indicates progress in female representation and influence on boards in the UAE, which augurs well for the GCC region.