Given the importance of oil as a key factor in the economy of oil-producing countries, changes in oil prices can have widespread effects on the economic performance of these countries. These fluctuations not only affect macroeconomic growth, but can also influence the financial and managerial decision-making of companies operating in these countries. The main objective of this study is to examine the relationship between oil price volatility and earnings management in the refining and petrochemical companies listed on the Tehran stock exchange. Oil price volatility, as a key indicator of economic uncertainty, may encourage managers to use various earnings management techniques to mitigate the negative impacts of these fluctuations on financial reports and corporate performance. By analyzing financial data from 15 refining and petrochemical companies listed on the Tehran stock exchange over the period from 2012 to 2021, this study seeks to clarify this relationship and provide practical findings for managers, investors, and other stakeholders. To measure earnings management, we use the modified Jones model, and for oil price volatility, we use the standard deviation of daily oil price returns. The results show that there is a significant relationship between oil price volatility and earnings management.