Investigating the relation gender and the effect of the presence of women with financial expertise in the composition of the audit committee with the audit quality of the companies admitted to the Tehran Stock Exchange.

Subject Areas : Woman and Society

Soheila Lashgarara ^{1 *} , Mehdi khorramabadi ² , Raziye Ahmadi ³

1 - Instructor, Department of Accounting, Payame Noor University, Tehran, Iran. (Corresponding author)
2 - Assistant Professor, Department of Accounting, Payame Noor University, Tehran, Iran.
3 - Graduated with a master's degree in accounting, Yasin Institute of Higher Education, Borujerd, Iran.

Received: 2023-08-28 Accepted : 2025-01-26 Published : 2025-08-24

Keywords: audit quality, audit fees, audit committee, presence of women in the audit committee,

Abstract :

Introduction: The presence of women with financial expertise in the composition of the board of directors and specialized committees of stock companies, due to the inherent, personality and moral differences of women compared to men, has brought different monitoring and performance consequences in companies. The sum of the above factors can improve the audit quality. For this purpose, the present study examines the relationship between gender and financial expertise of women in the audit committee with audit quality. Methods: In order to check the hypotheses of the research, the data of 126 companies admitted to the stock exchange during the period of 1395 to 1399 were tested using panel data regression and logit regression. Results:The findings indicate that the presence of women in the audit committee of companies is not in a suitable situation and a limited number of companies use the presence of women in their audit committee. The results of the research show that the membership of women in the audit committee has no significant relationship with the quality of accruals, while there is a negative and significant relationship with the disclosure of audit fees. On the other hand, the financial expertise of the female members of the audit committee has no significant relationship with the quality of accruals and the disclosure of audit fees. Conclusion: Based on the obtained results, it seems that in the environmental conditions of our country, the supervisory role of women in audit committees is not very effective and not only does ...