The present study investigates the impact of audit firms' rankings on earnings management in listed companies in Tehran Stock Exchange. This research is applied in purpose and correlational methodology is causal (post-event) type of research. All insurance companies listed in Tehran Stock Exchange 21 companies (in Stock Exchange and Farabours) were selected as the sample of the study and were investigated during the 5 year period between 2014 and 1977. The Kutari (2005) model was used to measure earnings management variables. The method used for data collection was library and multiple linear regression was used to test the hypotheses. Iviese version 10 software was used to run the tests and final estimation of the models. The results show that the ratings of audit firms have a significant and negative effect on accruals based earnings management in insurance companies. That is, in companies that are audited by top-tier institutions, the profit management of accruals is reduced.