%0 Journal Article %T Evaluation the Relationship between the Type of Independent Auditor's Opinion and Earnings Quality %J Accounting and Auditing Review %I University of Tehran %Z 2645-8020 %A Piri, Parviz %A gorbani, marieh %D 2018 %\ 02/20/2018 %V 24 %N 4 %P 483-502 %! Evaluation the Relationship between the Type of Independent Auditor's Opinion and Earnings Quality %K Accrual items quality %K Independent auditor report %K Opinion type %K Profit reliability %K Profit sustainability %R 10.22059/acctgrev.2018.237071.1007645 %X Owners of companies for monitoring agent and prevent their opportunistic behaviors and reducing information asymmetries as well as reduce the cost of agent, refer to independent auditors. This role of auditing in examining manipulation of financial statements and consequently, earning management, has a particular importance. Thus the aim of this paper is to examine the relationship between types of independent auditor's opinion, and quality of profit indicators. Statistical sample of this study consists of 70 companies listed in the Tehran Stock Exchange during 2010-2016. The data has been tested with using the panel data approach and the Arellano-Bover/ Blundel- Bond (1998) method. The data has been analyzed by three models with considering earnings quality as related variable (including earnings sustainability, accrual items quality, and information reliance). The results showed that the type of independent auditor's report has a meaningful relationship with profit quality indices in all three models. Also, the type of independent auditor's report has a negative relation with sustainability index and quality of accrual items, and ultimately this relationship is meaningful and positive with information reliance index.   %U https://acctgrev.ut.ac.ir/article_65134_aedff5d0ca7ebda1013830b78cf8e51b.pdf