The effect of the moderating role of the auditor's supervision on the relationship between the gender diversity of the board of directors and the profit manipulation of companies listed on the Tehran Stock Exchange.

The purpose of this research is to investigate the effect of the moderating role of the auditor's supervision on the relationship between the gender diversity of the board of directors and the manipulation of profits of companies listed on the Tehran Stock Exchange. The current research is applied research in terms of the aim of the booklet. In terms of nature, it is part of review research. Since the nature of the research data is quantitative. In order to get to know the pamphlet, the research has been semi-experimental. Because when choosing the company randomly is not possible or independent variables cannot be completely manipulated or interfered with, this method is used. In terms of the descriptive method and the type of correlational research, multivariate regression was used. The statistical population of the current research is the companies admitted to the Tehran Stock Exchange, after removing the restrictions, 105 companies were selected as a statistical sample. The period under investigation is between 2011 and 2019. Therefore, we are looking for the effect of the moderating role of the auditor's supervision on the relationship between the gender diversity of the board of directors and the profit manipulation of companies listed on the Tehran Stock Exchange. The results of the first sub-hypothesis test indicate that there is no significant relationship between the gender diversity of the board of directors and profit manipulation based on real activities. Also, based on the test of the second sub-hypothesis, it indicates that there is a significant relationship between the gender diversity of the board of directors and profit manipulation based on discretionary accruals. Also, the third and fourth sub-hypotheses, respectively, auditor supervision does not moderate the relationship between gender diversity of the board of directors and profit manipulation based on actual activities, and auditor supervision does not moderate the relationship between gender diversity of the board of directors and profit manipulation based on discretionary accruals.