This study examines the impact of the chief executive officer tenure and Audit firm size on the accounting information quality in Tehran stock Exchange in the companies listed in Tehran stock Exchange . The present study is practical in purpose and considered as a causal research ( post event ) after methodology . Statistical Society of the study are the companies listed in Tehran stock Exchange . Using systematic elimination method for sampling , 112 companies were chosen as study samples for the period of 2011 to 2016 . The data collection process was done using library and the method used for testing the hypothesis was multi – variable regression with panel data model .
This results show that the chief executive officer tenure doesn`t have meaningful effect on the accounting information quality , but Audit firm size has meaningful effect on the accounting information quality , also the quality of accounting information in companies with a ceo tenure over than 3 years is not different from other companies , but The quality of accounting information handled by the first-rank audit firm is different from that of other companies.