The Relationship between Audit Quality and Earnings Management in Companies AcceptedTehran Stock Exchange

The purpose of this study is to investigate the relationship between audit quality and earnings management in the listed companies of Tehran Stock Exchange. In this study, we used criteria such as tenure, size, expertise, and independence of the auditor. Financial Statements, Independent Auditors' Reports and accompanying financial statements of 120 companies listed in Tehran Stock Exchange from 2013 to 2016 during the 5 year financial period using regression analysis method Multivariate analysis was performed using Eviews software. The results of each of the research hypotheses showed that there is no significant and positive relationship between tenure and auditor's expertise with earnings management in the listed companies of Tehran Stock Exchange, if the size and independence of auditor as quality measurement criteria. Applying Audit The results showed that there is a significant positive relationship between the size of the auditor's independence and earnings management in the listed companies in Tehran Stock Exchange.