Investigating the relationship between managers' gender diversity, auditor's remuneration, and auditor selection

The purpose of this study was to investigate the relationship between managers' gender diversity, auditor's remuneration, and auditor selection in a sample of listed companies. The data of the variables studied for a nine year period (1396-1388) were audited from financial statements and in some cases from the new approach software. In order to achieve the purpose of the research, three hypotheses were tested in two regression models. Data analysis was performed using panel data method in R and STATA software. According to the statistical analysis of the results at the 5% level of error, there was a significant relationship between the presence of women in the board of directors and the audit fee. There was no significant difference between the presence of a woman on the board of directors and the presence of a woman on the audit committee.