The effect of corporate governance and audit quality on earnings quality

The main purpose of this study is to investigate the effect of two selected indicators of corporate governance and audit quality on the quality of earnings of listed companies in Tehran Stock Exchange. The purpose of this research is applied and is a descriptive research methodology. The statistical population of the study is the companies listed in Tehran Stock Exchange selected by systematic elimination sampling. The data used in this study consisted of a sample of 145 companies listed in Tehran Stock Exchange over a 5 year period from 2013 to 2016. Multivariate linear regression was used to analyze the data and test the hypotheses using a combination of random effects and fixed effects models. The results indicate that there is a significant relationship between board size and earnings quality.