Accounting Information Quality, Auditor Type and Earnings Management

In this study، I have examined the effects of auditor type، earnings management and firm''s profitability on accounting information quality over a 7- period in 46 firms in Tehran Stock Exchange. The results of the study show that there is a positive relation between auditor type and firm’s profitability with the accounting information quality in study sample. But earnings management index has a negative relation with the accounting information quality. Meanwhile، audit quality in audit organization is effective on accounting quality than private audit firm''s audit quality. Therefore، the audit competitive after formation of Iranian Auditing Society could decrease accounting quality. On the basis of the research outcome، the study has concluded that the improve of the management performance by contently separating of management and ownership can enhance accounting information quality.