*Associate Professor, Department of Accounting, Mashhad Branch, Islamic Azad University, Mashhad, Iran
**M.A. Student of Accounting, Hakiman University of Bojnourd, Iran
Online published on 3 June, 2015.
The main purpose of this study is to investigate the effect of auditor industry expertise and the board leadership on the earnings manipulation. The sample of the study includes 135 firms listed in Tehran Stock Exchange over the 2010 to 2014 period, and the regression model is used to process and test the hypothesis. The results indicated that the auditor industry expertise and the board independence have a reversed and significant relationship with the earnings manipulation. Furthermore, the simultaneous effect of these variables on earnings manipulation was rejected.
Auditor expertise, the Board of Directors independence, earnings manipulation, Tehran Stock Exchange
