The present study examines Impact of audit committee on relationship management ability with cost stickiness and real earnings management. This research is practical in terms of purpose and in terms of methodology, the correlation is of the causal type (after event). The statistical population of the study is all companies accepted in Tehran Stock Exchange and the systematic elimination sampling, 124 companies were selected as sample and were investigated in the period of 7 years between 2011 and 2017. The method used to collect information is a library and to test the hypotheses of the software Eviews and panel data regression model was used. The results of the research show that the management ability has a reverse and meaningful effect on the Cost Stickiness and real earnings management. Also, the audit committee's impact on the relationship between management ability and Cost Stickiness is reverse and meaningful. And, the audit committee has a reverse effect on the relationship between the management ability and real earnings management