M.A. Thesis:

Audit quality, dept financing and earnings managment

One of the objectives of financial reporting is to provide information that is useful for investors, creditors and other current and potential users in investment and credit decision making and other decisions. The purpose of this study was to examine the relationship between the quality of audit characteristics and debt financing through profit management. In order to measure the quality of audit features, five characteristics including auditor's period, auditor's size, industry auditor's expertise, audit fees and non-audit fees have been used. To measure the profit management, voluntary accruals were calculated using the modified Jones model. The statistical population of the study consists of companies admitted to the Tehran Stock Exchange. Using a screening method, 666 data were selected for a period of 6 years (2011-2017). To test the hypotheses, and finally, the analysis of the data was done using R software. The results of the research showed that many aspects of audit audit quality have a significant relationship with the profit management, but there is a significant relationship between debt financing and profit management.

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