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This study examines the relationship between audit quality and the cost of debt in Tehran Stock Exchange companies. Five audit quality proxies were used: firm size, audit fees, auditor change, modified audit opinion, and the audit committee. Additionally, nine earnings quality models were employed: Basu [1], Beaver and Ryan [2], Ohlson [3], Dechow et al. [4], McNichols [5], Kormendi and Lipe [6], Francis et al. [7], and Leuz et al. [8] The research methodology is applied, and data were extracted via library methods. The study period covers the years 2018 to 2024. A sample of 148 companies was determined using the systematic screening method. The results show that the audit quality index has a negative impact, while earnings quality has a positive impact on the cost of debt.
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