Organizational citizenship behavior is an individual and voluntary behavior that is not designed directly by formal reward system. Nevertheless, it causes increase in effectiveness and efficiency of organizational performance. This study aims to evaluate and analyze relationship between organizational citizenship behavior and profitability of branches of Mellat Bank in Kerman Province in Iran. Sample consists of all employees of Mellat Bank branches in Kerman Province that work in 87 branches of Kerman Province. Records and documents of bank branches as well as a questionnaire were used for data collection. Results of Pearson correlation coefficient suggest that there is a significant relationship between citizenship behavior and profitability in branches of Mellat Bank in Kerman Province. Based on results from regression analysis, it was revealed that dimensions of civil participation and respect predict profitability of the bank branches positively and significantly.

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.

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.