The effect of the dividend policy on the relationship between earnings quality and audit fees in Tehran Stock Exchange

Studies suggest dividends convey information regarding the quality of firms’ reported earnings with dividend-paying firmsreporting higher quality earnings than non-dividend-paying firms. The purpose of this study is to investigate the effect of the dividend policy on the relationship between earnings quality and audit fees In 82 companies listed in Tehran Stock Exchange in the period 1384 to 1392 is that using multivariate regression model, method panel data Analysis of results is discussed. In this study, earnings persistent and earnings manipulation is considered as indicators of the quality of earnings. The results showed that there is significant negative relationship between earnings persistence and audit fees. Also, Evidence suggests that dividends-paying has not significant effect The relationship between earnings persistence with audit fees. In addition, the findings of this research suggest that dividends-paying has not significant effect on the relationship between earnings manipulation with audit fees.