The moderating role of women in the audit committee and effectiveness of expertise Committee Members to Earnings management

The Target of This study is Investigating Effectiveness of Gender and Financial specializationTo Earnings management in Tehran Stock Exchange. It is practical in terms of purpose and By gathering evidence From organizational citation in the form of expost factor and Solidarity. Statistical Society is  Accepted companiesin Tehran Stock Exchange by 144 companies from 2016-2021.  The findings showed that Gender in Audit Committee have not significant relationship with Earnings managemen but Expertise Committee Members have significant relationship with Earnings managemen. Concolusion show that women with Expertise have significant relationship on Earnings managemen.The Results of the Research Indicate that Gender and Expertise Committee Members in Audit Committee Influence to Earnings management.