This research is conducted in order to study the relationship between the financial crisis and the quality of accounting processes in listed companies of Tehran Stock Exchanges; this research is descriptive in terms of purpose, operational in terms of its nature and quantitative in terms of the type of data. The studied society includes all of the listed companies in Tehran Stock Exchanges in this research which were activated in the intended time period, and the studied time period was 2011 to 2017. One hundred eighteen companies of statical samples were chosen by systematic deletion method. Data collection tools were Rahavardnovin and Tadbirpardaz software and the financial statements of the studied companies. The statical analysis of data was conducted by static and econometrics software named E-Views version 9. Two regression models by Kaplan et al. (2016) were used in order to test hypotheses. The results of testing the first hypothesis show that the variable coefficient of the financial crisis is 2.263. Therefore, the positive coefficient of financial crisis states that the increase of financial crisis results in an increase in earnings management. The findings of the second hypothesis indicate that the variable coefficient of financial crisis equals 2.934. So, the positive coefficient of financial crisis states that an increase in financial crisis causes the increasement in accrual items, and this issue shows that financial crisis affects accrual items positively.
