Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 24 3 2017 11 22 Investigating the Impact of Gender Diversity in the Audit Committee on the Audit Fees of Companies Listed in Tehran Stock Exchange Investigating the Impact of Gender Diversity in the Audit Committee on the Audit Fees of Companies Listed in Tehran Stock Exchange 303 322 64278 10.22059/acctgrev.2017.228755.1007561 FA Mohammad Imani Associate Prof. in Accounting, Faculty of Human Sciences, Zanjan University, Zanjan, Iran Mostafa Abdi Ph.D. Candidate in Accounting, Faculty of Management & Accounting, Islamic Azad University, Qaznin, Iran Mahdi K Azemi Olum Ph.D. Candidate in Accounting, Faculty of Management & Accounting, Islamic Azad University, Qaznin, Iran Journal Article 2017 02 28 Abstract<br /> Gender diversity leads to increased communication and taking into account the diverse perspectives and effectiveness of the board and audit committee. A high level of women's responsibility and their better attendance at meetings than mens improves the behavior and effectiveness of the sessions. According to the studies, the presence of women's representative in the Audit Committee could help to improve effectiveness and regulatory activities, and subsequently modify audit fees. For this purpose, this study examines the impact of the presence of at least one female representative on the Audit Committee's audit pricing right. For this experimental study, a sample of 136 participants (544 observations) listed on the TSE during the years 2012 to 2016 and their data was analized using regression analysis with panel data approach. The results show that the presence of at least one female member of Audit Committee may reduce audit fees. This finding is consistent with supply side perspective.   Abstract<br /> Gender diversity leads to increased communication and taking into account the diverse perspectives and effectiveness of the board and audit committee. A high level of women's responsibility and their better attendance at meetings than mens improves the behavior and effectiveness of the sessions. According to the studies, the presence of women's representative in the Audit Committee could help to improve effectiveness and regulatory activities, and subsequently modify audit fees. For this purpose, this study examines the impact of the presence of at least one female representative on the Audit Committee's audit pricing right. For this experimental study, a sample of 136 participants (544 observations) listed on the TSE during the years 2012 to 2016 and their data was analized using regression analysis with panel data approach. The results show that the presence of at least one female member of Audit Committee may reduce audit fees. This finding is consistent with supply side perspective.   https://acctgrev.ut.ac.ir/article_64278_da18770489b21b37e62935382dd52cc8.pdf