عنوان مقاله [English]
نویسندگان [English]چکیده [English]
Auditing is usually posed for reduction of conflict advantages when there is agency relationship and it is one of the main factors that is suitable for corporate governance. Therefore, in this study the impact of some corporate governance mechanisms in choosing auditor during 2006 - 2009 for 28 listed companies on Tehran Stock Exchange has been investigated by using panel data method. The results of testing three hypotheses indicate that there is a significant relationship between the number of non-executive officers and distinguishing the CEO from the board head and choosing auditor. But, there is not a significant relationship between large controlling shareholders with huge percentage of shares and choosing auditor.