Investigating the Impact of Gender Diversity in the Audit Committee on the Audit Fees of Companies Listed in Tehran Stock Exchange

Abbott, L., Park, Y. & Parker, S. (2000). The effects of audit committee activity and independence on corporate fraud. Managerial Finance, 26(11), 55–67.

Abbott, L., Parker, S. & Presley, T. (2012). Female Board Presence and the Likelihood of Financial Restatement. Accounting Horizons, 26(4), 607–629.

Abbott, L., Parker, S., Peters, G. & Raghunandan, K. (2003). The Association between Audit Committee Characteristics and Audit Fees. Auditing: A Journal of Practice and Theory, 22(2), 17- 32.

Adams, R. & Ferreira, D. (2009). Women in the boardroom and their impact on governance and performance. Journal of Financial Economics, 94(2), 291–309.

Banimahd, B., Arabi, M. & Hassanpoor, SH. (2016). Emprical researche and methodology in accounting. Tehran, Terme press. (in Persian)

Carcello, J. & Neal, T. (2000). Audit Committee Composition and Auditor Reporting. The Accounting Review, 75(4), 453-467.

Carcello, J., Hermanson, D., Neal, T. & Riley, R. (2002). Board Characteristics and Audit Fees. Contemporary Accounting Research, 19(3), 365–384.

Carter, D., Simkins, B. & Simpson, W. (2003). Corporate Governance, Board Diversity, and Firm Value. The Financial Review, 38(1), 33–53.

Chen, M., Moroney, R. & Houghton, K. (2005). Audit Committee Composition and the Use of an Industry Specialist Audit Firm. Accounting and Finance, 45(2), 217-239.

Chen, Y., Eshleman, J. & Soileau, J. (2016). Board Gender Diversity and Internal Control Weaknesses. Advances in Accounting incorporating advances in international accounting, 32(1), 1-9.

Cohen, J., Krishnamoorthy, G. & Wright, A. (2008). Form versus substance: The implications for auditing practice and research of alternative perspectives on corporate governance. Auditing: A Journal of Practice & Theory, 27(2), 181–198.

Cox, T., Lobel, S. & McLeod, P. (1991). Effects of ethnic group cultural differences on cooperative andcompetitive behavior on a group task. Academy of Management Journal, 34(4), 827–847.

Dallas, L. (2002). The New Managerialism and Diversity on Corporate Boards of Directors. Tulane Law Review, 76(5-6), 1363–1405.

DeZoort, T. & Salterio, S. (2001). The Effects of Corporate Governance Experience and Financial Reporting and Audit Knowledge on Audit Committee Members' Judgments. Auditing: A Journal of Practice and Theory, 20(2), 31–47.

Eagly, A. & Carli, L. (2003). The Female Leadership Advantage: An Evaluation of the Evidence. The Leadership Quarterly, 14(6), 807–834.

Erhardt, N., Werbel, J. & Shrader, C. (2003). Board of Director Diversity and Firm Financial Performance. Corporate Governance: An International Review, 11(2), 102–110.

Fondas, N. & Sassalos, S. (2000). A Different voice in the Boardroom: How the Presence of Women Directors Affects Board Influence over Management. Global Focus, 12(2), 13–22.

Goodwin, J. & Kent, P. (2006). Relation between External Audit Fees, Audit Committee Characteristics and Internal Audit. Accounting and Finance, 46(3), 387–404.

Green, C., Jegadeesh, N. & Tang, Y. (2009). Gender and Job Performance: Evidence from Wall Street. Financial Analysts Journal, 65(6), 78–91.

Gul, F.A., Srinidhi, B. & Ng, A.C. (2011). Does genderdiversity improve the informativeness of stock prices? Journal of Accounting and Economics, 51(3), 314-338.

Hambrick, D., Cho, T. & Chen, M. (1996). The influence of top management team heterogeneity on firms’ competitive moves. Administrative Science Quarterly, 41(4), 659–684.

Hasas Yegane, Y., Barzide, F., Taghavi Fard, M.T. & Farahmand Seyedabadi, M. (2016). Investigating the impact of Mandatory Audit Firm Rotation on Audit Fee and Audit Market Competition. Quarterly Journal of The Iranian Accounting and Auditing Review, 23(3), 363–384. (in Persian)

Hasas Yegane, Y., Hasani Alghar, M. & Marfoe, M. (2015). Overconfidence Management and Audit Fee. Quarterly Journal of The Iranian Accounting and Auditing Review, 22(3), 363–384. (in Persian)

Hillman, A., Shropshire, C & Cannella, A. (2007). Organizational Predictors of Women on Corpo rate Boards. Academy of Management Journal, 50(4), 941–952.

Huse, M. & Solberg, A. (2006). Gender-related Boardroom Dynamics: How Scandinavian Women Make and can Make Contributions on Corporate Board. Women in Management Review, 21(2), 113–130.

Huse, M., Nielsen, S. & Hagen, I. (2009). Women and Employee-elected Board Members, and their Contributions to Board Control Tasks. Journal of Business Ethics, 89(4), 581–597.

Ismail, K, I, K. & Abdullah, S, N. (2013). Does Women Representation on Boards and Audit Committees Restrict Earnings Management? The Impact of Family Ownership in Malaysian Firms. Proceedings of the First AARESOC International Conference on Business and Management.

Ittonen, K., Miettinen, J. & Vahamaa, S. (2010). Administration Does Female Representation on Audit Committees Affect Audit Fees. Quarterly Journal of Finance and Accounting, 49(3-4), 113–139.

Jehn, K., Northcraft, G. & Neale, M. (1999). Why Differences Make a Difference: A Field Study of Diversity, Conflict and Performance in Workgroups. Administrative Science Quarterly, 44(4), 741–763.

Kalbers, L. P. & T. J. Fogarty. )1993(. Audit committee effectiveness: An empirical investigation of the contribution of power, Auditing: A Journal of Practice & Theory, 12(1), 24-49.

Khodadadi, V., Ghorbani, R. & Khonsari, N. (2014). The Effect of Ownership Structure on Audit Fee. Quarterly Journal of The Iranian Accounting and Auditing Review,21(1), 57-72. (in Persian)

Krishnan, G. & Parsons. L. (2008). Getting to the Bottom Line: An Exploration of Gender and Earnings Quality. Journal of Business Ethics, 78(1-2), 65–76.

Kumar, A. (2010). Self-selection and the Forecasting Abilities of Female Equity Analysts. Journal of Accounting Research, 48(2), 393–435.

Lari Dasht Beyaz, M. & Oradi, j. (2017). The Investigation of the Association between CEO Tenure and Financial Expertise to Audit Fee. Quarterly Journal of The Iranian Accounting and Auditing Review, 24(1), 81–102.
(in Persian)

Lee, H. S., Li, X. & Sami, H. (2015). Conditional Conservatism and Audit Fees. Accounting Horizons, 29 (1), 83–113.

Nikbakht, M.R. & Tanani, M. (2010). Test of Factors Influencing Financial Audit Fee. Journal of Financial Accounting Researches 2(2), 111-132. (in Persian)

Pourhaidari, O. & Golmohammadi Shouraki, M. (2015). The impact of corporate tax risk on audit fee. Quarterly Journal of The Iranian Accounting and Auditing Review, 22(3), 301–318. (in Persian)

Robinson, G. & Dechant, K. (1997). Building a Business Case for Diversity. Academy of Management Executive, 11(3), 21-31.

Rose, C. (2007). Does Female Board Representation Influence Firm Performance? The Danish Evi dence. Corporate Governance: An International Review, 15(2), 404–413.

Salehi, M., Ouradi, J. & Salari, Z. (2016). The effect of Audit Committee Characteristics and Audit Report Lag. Journal of Accounting Knowledge, 7(26), 59–83. (in Persian)

Sankaraguruswamy, S. & Whisenant, S. )2004(. Pricing Initial Audit Engagements: Empirical Evidence Following Public Disclosure of Audit Fees. Working paper, University of Houston.

Schubert, R. (2006). Analyzing and Managing Risks On the Importance of Gender Difference in Risk Attitudes. Managerial Finance, 32(9), 706–715.

Sepasi, S. & Abdoli, L. (2016). Women in The Boardroom and Their Impact on firm value and financial Performance. Journal of Auditing and financial accounting researches, 8(29), 58-39. (in Persian)

Stewart, J. & Munro, L. (2007). The Impact of Audit Committee Existence and Audit Committee Meeting Frequency on the External Audit: Perceptions of Australian auditors. International Journalof Auditing, 11(1), 51-69.

Thiruvadi, S. & Huang, H. (2011). Audit Committee Gender Differences and Earning Management. International Journal, 26(7), 483-498.

Turley, S. & Zaman, M. (2004). The Corporate Governance Effects of Audit Committees. Journal of Management and Governance, 8(3), 305–332.

Umans, T., Collin, S. & Tagesson, T. (2008). Ethnic and Gender Diversity, Process and Performance inGroups of Business Students in Sweden. Working paper, Kristianstad University.

Vafeas, N. & Waegelein, J. (2007). The Association between Audit Committees, Compensation Incentives, and Corporate Audit Fees. Review of Quantitative Finance and Accounting, 28(3), 241–255.

Xiang, R., Qin, M. & Peterson, C, A. (2015). Gender Diversity of Audit committee and Audit Fees: Evidence from Chinese Listed Companies. Asian Journal of Finance & Accounting, 7(2), 239-254.