This article examines the effect of reducing reporting requirements on audit quality in companies listed on the Tehran Stock Exchange over a 7-year period (2016-2018). The research is applied in terms of purpose and descriptive-correlational in terms of implementation method. The statistical population consisted of 245 companies, which by applying restrictions such as the fiscal year ending on March 29, admission to the stock exchange since 2013, no change in fiscal year, and the exclusion of investment, brokerage, and bank companies, the sample size was determined as 150 companies based on the Cochran formula. The research hypothesis (the effect of reducing reporting requirements on audit quality) was confirmed with a coefficient of reducing reporting requirements of -0.1200 and a probability of 0.014, which indicates a significant decrease in audit quality (R-squared0.125). The Jarek-Bara and Durbin-Watson tests confirmed the normality and lack of autocorrelation of the residuals. These results indicate that reducing reporting requirements has a negative impact on audit effort and quality, but increases auditor conservatism to a limited extent. It is suggested that policymakers should prevent the decline in audit quality by strengthening reporting oversight.