Investigating The Impact Audit Quality and Debt Financing On Earnings Management based accrual and real earning management in Accepted admitted to Tehran Stock Exchange

The purpose of this research is to investigate the effect of audit quality on accrual-based profit management and the effective profit management in companies admitted to Tehran Stock Exchange. For this purpose, a sample of 118 companies admitted to the Stock Exchange in the period 1389-1959 was investigated. To measure the quality of the audit, four characteristics of the auditor's tenure, the size of the audit firm, the auditor's expertise in the industry, and the independence of the auditor are used, and for calculating the accruals-based profit management of the modified Jones model, and also for calculating the real profit management of the three components of the flow Abnormal operating critique, abnormal production costs, and reduced optional costs . The hypothesis test in this study was performed by multivariate regression analysis based on panel data and generalized least squares estimation method. The results show that with increasing audit quality, earnings management is decreasing, and auditor independence and the size of the audit firm are more effective and significant in relation to other components of audit quality measurement, respectively, with accrual-based management of earnings and real income management Are.