The relationship between earnings manipulation and unqualified audit report

The aim of this study was to investigate the relationship between earnings manipulation as independent variables and the quality audit is as dependent variable. Research methodology for collection data and theoretical foundations of the method is a archival. To test the hypothesis the correlation method using binary logistic regression is used. The population studied accepted companies in the Tehran Stock Exchange during 1382 to 1392 is. In this research audit quality as the dependent variable and the independent variable as the earnings manipulation and firm size, debt ratio, the type of audit, the auditor of the profit, gender audit and the percentage of shares owned by the major shareholder as a control variable are considered. The results of the study indicate that among the earnings manipulation and quality of audit (issued non-reachable audit report) there is a significant and positive relationship . That is, each level of earnings manipulation increases,the audit quality also increased. As well as the type of Auditor (audit private institutions) have a positive and significant relationship with the quality audit impractical if the private institutions are now auditing, audit quality increases. Based on the results, the percentage of shares owned by major shareholders and gender (male Auditors) and ratio of profitability is significant and negative relationship. Also, according to the results of the audit quality and leverage and firm size therelatimship werenot found.