M.A. Thesis:

Ownership structure,features auditor,Financial crisis and Earnings quality

Ownership structure, characteristics of the auditor, the financial crisis and earnings quality Supervisor: Mohammad Pour EHTESHAM Advisor: Hojatolah Atashi golestani Writing: Said Atharizade Abstract Because, earnings are widely used by analysts and other users of financial statements, the usefulness and quality often Has been involved of interest to academics, researchers and professional associations. Therefore, in this study to determine the relationship between some of the features include ownership structure (institutional ownership and family ownership), quality audit (the auditor the auditor's experience and size) and quality of earnings has financial turmoil. Therefore, in this study to determine the relationship between some of the features include ownership structure (institutional ownership and family ownership), quality audit (the auditor the auditor's experience and size) and quality of earnings has financial turmoil. To measure earnings quality index discretionary accruals are used. Considering that the 135 companies listed companies in Tehran Stock Exchange has been chosen, the results of the estimation using panel data indicates that family ownership will decrease the quality of earnings. Also, we conclude that the Increasing financial turmoil increased earnings management accounting we can conclude from this that financial turmoil will lead to a reduction in earnings quality. key words: Ownership structure, quality audit, financial distress, quality of earnings, discretionary accruals.

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