In the context of the relationship between the establishment of the Audit Committee and transparent information, there is a duality in studies; while some studies have examined the impact of the audit committee on information transparency, there are other studies that influence the audit committee on the quality of profitability per plant Experiment has been tested. Finding evidence that both of these approaches are correct can mean a triple difference between these three variables. In this regard, the present study examines the relationship between the establishment of the audit committee, transparent information and the quality Earning. The statistical sample consists of 125 companies accepted in Tehran Stock Exchange during the period of 2009-2019; first, by testing the logic reasoning, the existence of the relationship between these two variables was confirmed and then the system of simultaneous equations was estimated using the proposed regression method. The results from the first hypothesis suggest a positive relationship between the establishment of the audit committee and transparent information. The second hypothesis suggests a positive relationship between the establishment of the audit committee and the quality Earning. Also, the third hypothesis implies a trilateral relationship between the establishment of the audit committee and the intellectual intelligence and the quality Earning. It seems that the results of the system's coordination system are more reliable and more reliable than single-equation estimation.