Reviewing Effect of Audit Quality and Ownership Structure on Earnings Management of Listed Firms in Tehran Stock Exchange Moghaddam Abolfazl Ghadiria, Filsaraei Mahdib, Baradaran Alic, Boroumand Nedac, Mokhtari Nahid Rezaeic, Koshki Zeynab Noranic, Hasannezhad Aminc aAssociate Professor and Manager, Hakiman Institute of Higher Education, Bojnourd, Iran bDepartment of Accounting, Bojnourd Branch, Islamic Azad University, Bojnourd, Iran cM.A. Student of Accounting, Hakiman Institute of Higher Education, Bojnourd, Iran Online published on 9 October, 2015. Abstract In present study, this questions were raised whether size of audit firm and collaboration experience with client are effective on earnings management and whether major and institutional ownership of an entity are effective on earnings management or not. For this purpose, data of 125 firms listed in Tehran Stock Exchange during 2010 to 2014 and also linear regression were used. Results indicated a significant and positive relationship between collaboration experience of client and audit firm with earnings management, and there is significant and negative relationship between capital concentrations and institutional ownership with earnings management. Top Keywords Audit Quality, Ownership Structure, Management Earnings, Tehran Stock Exchange. Top |