Weakness in human resource performance, which is sometimes caused by insufficient training or high turnover of accounting specialists, has been identified as one of the main roots of these problems. Continuing this trend in the long term can lead to consequences such as reduced capital market transparency, reduced public trust, increased capital costs, and reduced resource allocation efficiency at the macroeconomic level. Therefore, considering the above, this study seeks to investigate whether the efficiency of investment in human resources affects the quality of financial reporting in Iranian capital. The statistical population of the study is 128 companies listed on the Tehran Stock Exchange. Also, the time range includes 10 consecutive years from 2014 to 2023. Using multivariate linear regression and mixed data, the research hypothesis was tested. The results of the findings showed that there is a direct and significant relationship between the efficiency of investment in human resources and the quality of financial reporting in the Iranian capital market. In other words, with increasing efficiency of investment in human resources, the quality of financial reporting also increases.