The aim of this research was to present a model based on examining the effect of single managers (no change of managers) on increasing accounting quality. The spatial scope of this research was the companies listed on the Tehran Stock Exchange and the temporal scope was between 1399 and 1403. The present research is classified as applied research, the method of the present research is classified as descriptive research in terms of nature and is also considered as correlational research in terms of method. Based on the systematic elimination method, 249 companies were selected as a statistical sample. Descriptive and inferential statistics were used to describe and summarize the collected data. In order to analyze the data, first, the variance heterogeneity pre-tests, the F-limer test, the Hausman test and the Jarek-Bara test were used, and then the multivariate regression test was used to confirm and reject the research hypotheses (Iviews software).The results showed that at a confidence level of 95%, the significance of the model is accepted. The value of the adjusted coefficient of determination of the model is equal to 0.100. This statistic indicates that about 10.0% of the changes in the dependent variable can be explained by the independent and control variables. Given that the model statistics are not rejected, the research hypothesis is examined. Based on the results obtained, the significance level of the CEO tenure and management ownership variables (0.000) at a confidence level of 95% has a significant effect on increasing the quality of accounting information. According to the research results, it can be stated that changes in management may not lead to changes in accounting methods. If there is a strong and stable organizational culture that cares about the quality of accounting information, changing managers may not have a significant effect on the quality of information. This culture can include ethical values, transparency, and responsibility.If new managers have sufficient experience and competence, they may be able to help maintain or even improve the quality of accounting information. In this case, a management change can be seen as an opportunity to improve performance