The present study examines the effect of audit time pressure on earnings quality in the accepted companies of the Tehran Stock Exchange. Auditors often face tight time budget pressure. Due to the importance of audit firms to achieve time budgets as a measure of effectiveness, their problems in measuring the effectiveness of auditing, the potential contradiction between doing the right things and controlling the costs of high quality audits are intensified. The population in this study is audit firms of the certified public accountants in Tehran and they were selected from these firms randomly and the required data was collected. In addition, in order to test the research hypothesis, the Durbin-Watson model and correlation using E-Views software are applied. The results showed that the audit time pressure has a significant relationship with earnings quality.
