A.H Bavafa - PhD, Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran.
F. Mirzaiee - Faculty of Management, University of Qom, Qom, Iran.
Z. Bavafa - Department of Law, Qom Branch, Islamic Azad University, Qom, Iran.

High quality audit reports provide beneficial information to stakeholders. Audit quality is one of the effective factors in maintaining the organization's trading share in the competitive market. The main purpose of the study is to investigate the impact of audit quality on the performance of companies listed in Tehran Stock Exchange in the competitive market. Research is applied and methodologically has a causal and post -event correlation approach. The statistical population of the study was all companies listed on the Tehran Stock Exchange and using systematic removal sampling method, ۱۳۰ companies were selected as a sample of the research and were studied over ۹ years between ۲۰۱۳ and ۲۰۲۱. Research findings show that there is a direct and significant relationship between audit quality and company performance. There is no significant relationship between the competition in the product market and the performance of the company based on the sustainable growth rate, and the interaction of competition in the product market and the quality of audit have no effect on the performance of the company based on sustainable growth rates.

Audit quality, organization performance, competitive market.