The Auditor Gender Diversity on Audit Services Quality

 High quality audit services, gives investors and other stakeholders the opportunity that examine with more confident financial status and performance results of companies. A performed audit improves financial statements the reliability of accounting information provided by companies and enhances the quality of financial reporting. Since the quality of audit services is very important to users and auditing can help, it is necessary to carry out this research. Despite examining several variables affecting the quality of audit services in previous research, one of the psychological factors influencing this issue is the gender diversity of auditors. Therefore, in this study, the effect of this factor on the quality of audit services has been investigated for the first time in Iran. n this study, two indicators of discretionary accruals and restatement of financial statements are used to measure the quality of audit services, and in this regard, the data of 180 companies for the period 2012 to 2019 are tested and in order to fit the regression model of the first hypothesis, the least squares method is generalized Logit regression has been used to fit the regression model of the second hypothesis. In examining the auditor's gender and discretionary accruals, the auditor's gender coefficient is 0.058 and its significance is 0.012. As a result, a positive coefficient of less than 0.05 indicates that there is a positive and significant relationship between the auditor's gender and discretionary accruals. Auditor’s gender and restatement of financial statements, Auditor gender ratio is 0.506 and its significance is 0.039. Therefore, it can be said that there is a positive and significant relationship between auditor gender and restatement of financial statements. In the study conducted in this study, it was observed that women are very few in the level of auditing partners in Iranian auditing companies and such an unbalanced situation in the unbalanced auditing profession seems to be gender differences in information processing, perseverance, conservatism, self-confidence. And the difference in risk may affect the auditor's decisions. The results of the study according to the test of the first hypothesis indicate that there is a positive and significant relationship between the gender of the auditor and discretionary accruals. And the results according to the test of the second hypothesis show that there is a positive and significant relationship between the gender of the auditor and the restatement of financial statements, and this indicates that when auditing financial statements by female auditors is very likely to restate The financial statements are increasing and because one of the important reasons for submitting financial statements is the annual adjustments and this has been observed in most of the financial statements of the companies under study, it is likely that this is one of the consequences of poor service quality.