Investigating the Impact of Gender Diversity of the Board of Directors and the Audit Committee on Management Ability and Transparency in Companies Listed on the Tehran Stock Exchange

In recent years, the presence of women in corporate governance, especially on the board and audit committees, has grown significantly, and female board members have a better oversight role in management. Relying on their abilities, they identify the appropriate areas of investment and make the company more prosperous and more profitable. Therefore, they are more inclined to express and disseminate their activities, which also increase the level of transparency in the company. In this study, the effect of gender diversity of the Board of Directors and the Audit Committee on management ability and transparency through data analysis of 145 companies listed on the Tehran Stock Exchange (2014-2015) has been investigated. The method of data collection is archival and has been used to test research hypotheses such as regression with an unbalanced composite data approach. The research findings show. The presence of women in the audit committee has a significant effect on management ability. Other results also show that the gender diversity of the board has a significant effect on management ability and transparency.