Investigating the Effect of Comparison of Financial Statements Reaction coefficient of accounting profit With an emphasis on audit quality In the companies accepted in the Tehran Stock Exchange

In this study, the effect of the comparability of financial statements on earnings response coefficient with emphasis on audit quality in listed companies in Tehran Stock Exchange has been investigated. Accordingly, the effect of the comparability of financial statements on the earnings response coefficient with the emphasis on audit quality during the 1390-1396 period, 114 sample companies approved in Tehran Stock Exchange were reviewed. Eviews software was used to analyze the data using multivariate regression with panel data using fixed effects method. The results of the research indicate that the ability to compare the financial statements with the earnings response coefficient has a direct effect As well as auditing quality, there is a direct effect on the relationship between the comparability of financial statements and the coefficient of return on profit, while increasing the intensity of the relationship.