The present study assesses the relationship between political relations, audit quality, and auditor industry expertise. In other words, this paper attempts to answer the question of “whether the political relations can enhance the audit quality and auditor industry expertise or not.” For this study, the multivariate regression model is used for hypothesis testing. Using the multivariate regression model, research hypotheses were also tested using a sample of 768 year-firm listed on the Tehran Stock Exchange during 2013–2018. The results show a significant and negative relationship between political relations with audit quality and expertise, which means firms with high political relations increase competition in the audit market and lower the audit quality.

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