Un(der)rated: Nonprofit leader gender and external accreditations of transparency

Abstract

AbstractThe gender‐ethics theory posits that female leaders' higher ethical standards contribute to an improved culture of transparency within an organization. This study examines if the positive implication of women's leadership for organizational transparency replicates in the context of an external accreditation of transparency, using the case of GuideStar's Seal of Transparency (SOT). Unlike what gender‐ethic theory suggests, the results reveal that nonprofits led by female CEOs are not only less likely to have an SOT, but the gap based on CEO gender also increases for higher‐level seals. This study explains the contradiction using concepts of the gender leadership gap and gender differences in the pursuit of external accreditations.