摘要：In accounting literature, earnings information content is one of the issues, which is not solved in the financial reporting yet. In this regard,،The main goal of this study aims to identifying effective elements on earnings information content by modeling these elements. Research method is descriptive correlational of quasi experiment design. Research sample includes 122 companies listed in Tehran Stock Exchange from 1386 to 1395. In order to test the research hypotheses,we use SPSS and structural equation modeling software (PLS) were used. Research results showed that audit quality increase the information content of earnings. Also, higher audit quality decreases the internal control weakness. Relation between internal control weakness and information content of earnings is negative. In addition, internal control weakness can play mediating role in the relation between audit quality and information content of earnings. findings of these research can improve the information content of accounting earnings thorough the audit quality.
关键词：relevant;reliability;conservatism;Internal Control Weakness;audit quality
