The role of board gender diversity and auditor expertise on the quality of accounting information

In this regard, the present study examines the role of gender diversity of the board of directors and auditor expertise on the quality of accounting information of companies admitted to the Tehran Stock Exchange in the period of 2015-2015 (90 companies). For this purpose, by using the field investigation method, the information was extracted and the data after collecting from the financial statements were tested and analyzed using the methods of descriptive statistics and panel data model. The results of the hypothesis showed that the gender diversity of the board of directors and the auditor's expertise have an adverse effect on the quality of accounting information.