Increasing the number of users of the audit report, as customers of this public good, has caused the quality of the auditors’ job to be put under observation. Methodology: Quality of the auditors’ work and their opinion can lead to improving the financial information system of countries and finally optimal economic decision-making. Results: The results of studying the research variables among 74 companies in 6 industries, using multiple linear regression and panel data, showed that the Board size has a significant inverse relationship with auditor tenure. But this variable has no significant relationship with auditor size. So, it is suggested that acceptable standards be considered for auditor selection in order to improve the audit procedures so that the auditor tenure will be less affected by the Board size and also personal judgments. In addition, the proportion of outside directors has no significant relationship with auditor tenure and auditor size. Conclusion: The results indicated that the company size has a significant positive relationship with the auditor size. Thus, larger companies use larger firms for auditor selection. Accordingly, it is recommended that larger organizations should employ larger audit firms to enhance audit quality.

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Objective: Increasing the number of users of the audit report, as customers of this public good, has caused the quality of the auditors‟ job to be put under observation. Methodology: Quality of the auditors‟ work and their opinion can lead to improving the financial information system of countries and finally optimal economic decision-making. Result: The results of studying the research variables among 74 companies in 6 industries, using multiple linear regression and panel data, showed that the Board size has a significant inverse relationship with auditor tenure. But this variable has no significant relationship with auditor size. So, it is suggested that acceptable standards be considered for auditor selection in order to improve the audit procedures so that the auditor tenure will be less affected by the Board size and also personal judgments. In addition, the proportion of outside directors has no significant relationship with auditor tenure and auditor size. Conclusion: The results indicated that the company size has a significant positive relationship with the auditor size. Thus, larger companies use larger firms for auditor selection. Accordingly, it is recommended that larger organizations should employ larger audit firms to enhance audit quality.

<p>In the capital market many research have been done to determine relationship between different financial variables and corporate dividend policy, but has been less attention to the ownership structure in the Iran as one of the influencing factors on dividend policy. The present study is investigate the shareholders composition effect on amount of cash dividend in Tehran Stock Exchange listed companies with exerting control free per share cash flow and the size of company in a 5-year period (2006-2010). In this regard, proposed four hypotheses. In sampling method (systematic elimination) 146 firms were selected as sample. In order to test the hypothesis were used the correlation and regression analysis. The results indicated existence of meaningful relationship between 5 percent ownership among largest shareholders, legal and real shareholders and percentage ownership of the board members with cash dividends in Tehran Stock Exchange listed companies.</p><br />