In today's era, information systems are considered a competitive advantage. The effective factors of accounting information systems can be as effective as a deterrent to the desire for earnings management, and may even hinder the achievement of organizational goals. Therefore, the objective of this study is to identify the effective factors of accounting information systems on tendency to earnings management in financial crisis conditions in listed companies in the Tehran Stock Exchange. The statistical population of this study is the financial managers of all listed companies in the Tehran Stock Exchange in 2023, and the sample size is 251 individuals. In this study, a questionnaire and the Delphi method were used to collect data. After analyzing the data and testing the research hypotheses using Pearson's correlation test, the results indicate that there is a significant negative correlation between planning and budgeting, financial reporting/ performance reporting, cost control, and integrated control with earnings management in financial crisis conditions. In other words, managers who have a stronger accounting information system will have a lower likelihood of earnings management.