the impact of audit quality on earnings management: an experimental study with evidence from ipo

According to a method of earnings management activities that administrators can manage reported earnings from the definition of real activity. conservative attitudes of auditors in presenting their views about the independence of the auditor can considered as a remarkable point in the audit function. therefore, the present study seeks to investigate the effect of audit quality on earnings management real time ipo companies. for this purpose, the data of 128 companies listed on the tse during the years 2007 to 2017 were evaluated. the results indicated that the audit quality increases in the year of initial public offerings. also results show that the type of auditor, the audit tuner, and the concentration of ownership on the audit quality have a positive and significant effect; while the size of the company has a negative and significant impact on the audit quality also findings of the research show that earnings management through accrual items has a positive and significant relationship with initial stock offerings. in addition, this study reveal that discretionary accruals are positively related to size firm and return on assets and sales growth, while financial leverage has a negative and significant impact on earning management through accruals.