Analyzing the Moderating Effect of the Auditor's Gender on the Relationship between Audit Quality and Fees

This study deals with the moderating effect of the auditor's gender on the relationship between audit quality and audit fees. The audit fee is effective for appropriate and high-quality planning and executing financial auditing. Studying the factors affecting audit fees, and the impact of audit quality and gender on it is important. In this regard, this study examines the moderating role of gender in the relationship between audit quality and fee.This research is an applied study based on the purpose, and it is descriptive research with an emphasis on the correlation. Moreover, the data collection method is the library, and Eviews was used for data analysis. In this study, the Multiple Linear Regression Model has been used to test the hypotheses. The statistical population of this study is all companies listed on the Tehran Stock Exchange for the period of 2014 to 2019 that 99 companies were selected as a sample. The results indicate that the quality of the audit has a positive and significant effect on the audit fee. The results also showed that the gender of the auditor as a moderating variable on the relationship between audit quality and audit fees in companies listed on the Tehran Stock Exchange there is no significant relationship.