This study examines the effect of reduced reporting requirements on auditor effort and auditor conservatism in companies listed on the Tehran Stock Exchange over a 7-year period (2016-2018). The study is applied in terms of purpose and descriptive-correlational in terms of method. The statistical population consisted of 245 companies, which were determined to be 150 companies based on Cochran's formula by applying restrictions such as fiscal year ending March 29, admission to the stock exchange since 2013, no change in fiscal year, and exclusion of investment companies, brokerages, and banks. The panel regression results for the first hypothesis (the effect of reduced reporting requirements on auditor effort) showed that the EGC coefficient was -0.3910 with a probability of 0.019, which indicates a significant decrease in auditor effort with reduced reporting requirements (R-squared0.189). The second hypothesis (the effect of reduced reporting requirements on auditor conservatism) was also confirmed with an EGC coefficient of 0.0007 and a probability of 0.036, which indicates a small but significant increase in conservatism (R-squared0.141).