Investigating the Effect of Audit Quality, Tax Avoidance and Economic Development on Accounting Development in Iran

accounting development modeling can be known as a very dynamic process that the environmental and surrounding factors of this profession can have an affect on that in the length of time and as may be nacessiated. This research is Of type Quasi-experimental and done with a post-event approach.data of 183 companies during 1386-1395 concerning companies that have been listed in Tehran Stock Exchange of negotiable paper has been taken in consideration , As well as other national data related to the research variables and were used from accounting development modeling has taken into account by use of structural equation modeling technique (SEM). The results of the research indicate that economic development and audit quality has affected the development of accounting directly But the quality of audit through mediator variable of tax avoidance has no effect on the development of accounting. In addition, this tax avoidance variable had a negative and significant effect on accounting development. The existence of growth and development in the economic field of the country has led to the development of the accounting profession and the promotion of the quality of corporate financial reporting. Evidence also suggests that enhancing the quality of the audit profession through indicators such as the ranking of audit institutions and the merger of audit firms will lead to the growth and development of the accounting profession.the institutionalization of the tax payment culture is also an effective step for the sake of the development of accounting and financial reporting quality.