The effect of women's presence in the audit committee on the quality and fee of the audit (Empirical evidence: Tehran Stock Exchange)

In this study, the effect of the presence of women in the audit committee on the quality of audit and audit fees has been studied. The research question of the present research is whether the presence of women in the audit committee affects the quality of audit and audit fees. The statistical population in this research is Tehran Stock Exchange. A total of 115 companies from this society have been selected as the sample of the research. In order to make statistical analyzes in this study, linear regression was used in version 9 of Eviews economist's software. The findings from the analysis of the research data show that the presence of women in the company's audit committee reduces the Disctionary accruals and increases audit fees. According to the above findings, it can be concluded that the presence of women in the audit committee increases the quality of auditing and increases the cost of corporate representation