M.A. Thesis:

ownership structure٫ audit quality and earnings management

Family firms, are as one of the most common types of companies in different countries such as Iran's economic environment. Given the importance of this type of companies, in this study is investigated the relationship between ownership structure and corporate governance, audit quality as one of the arms, with earnings management. In order to measure the quality of audit experience audit of indicators, to assess the ownership structure of family ownership criteria to measure earnings management, the two indices of real earnings management and accounting earnings management is used. Using examples Tehran Stock Exchange companies and using the regression model, results showed that the presence of family owners increase accounting earnings management. The results also indicate a decrease in accounting earnings management is a result of increasing audit quality. In other words, the results show an increase in family ownership and audit quality, decreased and increased quality of financial reporting.

Keywords: Family ownership, quality audit, the auditor's experience, real earnings management, accounting earn