This study aimed to investigate the relationship between audit committee features and the types of earnings management in Iran.The study population consists of 550 observation and 110 firms listed on the Tehran Stock Exchange during a five-year period between 2014 and 2018. The statistical model used in this study is a multivariate regression model; further, the statistical technique used to test the hypotheses is panel data.The results indicated that there was a significant relationship between the financial expertise of the audit committee members and the size of the audit committee with the accrual earnings management while there was no significant relationship between any of the audit committee features and real-based earnings management. In addition, it was found that there was no significant relationship between the audit committee’s independence members and accrual earnings management. This is one of the most comprehensive research works in Iran that simultaneously surveys the impacts of audit committee features on earnings management. This research warns investors and stakeholders to pay more attention to the importance of audit committee features to limit the opportunities of earnings management. Surely, by understanding the relationship between audit committee features and earnings management, investors and stockholders will be able to make appropriate decisions about the optimal choice of funds. This paper illustrates the effect of audit committee characteristics on audit committee performance in limiting earnings management opportunities. In addition to, the period of the study will fascinate other scholars about this paper because there were unprecedented sanctions against Iran market and many manufacturing industries were in financial distress. The paper will make aware investors and stakeholders of this fact that existence of a powerful and expert audit committee will be a good way in reducing the earnings management problems in emerging markets, particularly those markets face financial sanctions like Iran.