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In today's turbulent environment, many investors emphasize the importance of earnings transparency, and the lack of information or its uncertainty has become a fundamental issue in the financial markets. Therefore, it is rare to find anyone who ignores the importance of transparency in financial reporting, because shareholders and creditors make their important investment decisions based on companies' financial information. Therefore, the purpose of this research is to investigate the mechanisms of corporate governance and the opacity of earnings in the capital market of Iran during the period of 2013 to 2022 and for 113 examples of companies listed to the Tehran Stock Exchange. This research has been used to estimate the model using the panel data method, it indicates that there is no significant relationship between the characteristics of the board of directors and earnings opacity; and there is a significant relationship between the characteristics of auditors and earnings opacity. The results of this research are used for managers and investors.
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