Desirable performance increases the value of the company and ultimately will increase the shareholders' wealth. Nowadays, economic value added is referred as the best indicator of internal performance evaluation, which is an indicator of wealth creation for the shareholders. This indicator has a close relationship with market value added as an external indicator of value creation. Therefore, the purpose of present research is to investigate the effect of audit quality, audit committee characteristics and financing through debt on market value added and refined economic value added. For this purpose, 104 companies active in Tehran Stock Exchange during the years of 2011 to 2017 have been investigated. This research is among descriptive researches in terms of the research method type, and it is among the survey researches in terms of its implementation method, and it is considered among the applied researches in terms of purpose. In this research, multivariate regression models have been used for data analysis. Data collection tool is Excel software and the statistical tool for data analysis is EVIEWS software. The research results showed that financing through debt and auditor type has impact on market value added and the variables of audit quality and financing through debt have impact on the refined economic value added of the companies admitted at Tehran Stock Exchange.
