Alireza Azimi Sani - Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran.
Mohammad Siyami - Department of Accounting,Marand Branch, Islamic Azad University Marand, Iran.
Magsoud Siyami - Department of Accounting Branch, Islamic Azad University Marand, Iran.
Magsoud Alilou - Department of Accounting, Branch, Islamic University tabriz , Iran.

We will determine whether the audit committee accounting expertise to manage expectations to avoid negative earnings surprises limit. In order to control our internal accounting expert in an accounting expert to serve on the Audit Committee will review: 1- Lower expectations to avoid negative earnings surprises Management 2- wonders of non-negative income from management's expectations. 3- More non-negative earnings surprises are less susceptible to manipulation revenue and earnings expectations are. However, the inclusion of an accounting expert on the audit committee, management's expectations in the interim period. Limit. While Brown found that the analysts revised lower in the fourth quarter, more important, they also discovered a smaller non-negative earnings surprises. And therefore focus only on management's expectations in the interim period will be limited.

audit committee, earnings surprises’ accounting expert