M.A. Thesis:

he position of the International Monetary Fund in the development of international economic law

The main purpose of this study is to determine the impact of female managers, the quality of financial reporting on auditing fees in the Tehran Stock Exchange. Female managers lead to increased communication, the application of diverse perspectives and effectiveness in the board. High levels of women's responsibility and better attendance at meetings compared to men may improve the behavior and effectiveness of meetings. According to studies, the presence of a female representative on the audit committee can contribute to its effectiveness and lead to improved oversight activities, which in turn may affect audit fees. This research was conducted for a period of 5 years in the years 2015 to 2019. Sample data of the studied companies were analyzed by analyzing their availability by classifying them using Excel software and analyzing them using Ives software. The research results showed; There is a positive relationship between the presence of women in the board of directors or the audit committee and the quality of financial reporting and this relationship is also significant. Although due to the characteristics of women which is always associated with conservatism, and since the criterion for the quality of financial reporting is earnings management, so there was an expectation of a negative relationship between these two variables, but perhaps due to specific characteristics in the Tehran Stock Exchange. It became positive and significant. Also, the quality of financial reporting modulates the relationship between the presence of a woman on the board of directors or the audit committee and the audit fee, and the relationship is negative and significant.

Keywords: Keywords; Female managers - Quality of financial reporting - Audit fees