Pages: 19-23

Abstract

This investigation aims to examine the audit quality on earnings response coefficient of the listed companies in Tehran stock exchange. All listed companies in Tehran stock exchange were selected as the statistical population of the investigation during 2009 to 2013. To measure audit quality, audit firm size measurement is used in this research. In this investigation, audit quality and earnings response coefficient are regarded as the independent and dependent variables, respectively. The research method is inductive-deductive here. Regarding the imposed restrictions between 421 listed firms in Tehran stock exchange, 331 cases with the systematic eliminating method and the other 83 firms were selected through Cochrane method as the final sample. The research suggested that audit quality significantly impact on earnings response coefficient of the listed companies in Tehran stock exchange.