Ahmadpour, A., Kashanipoor, M., & Shojaei, M. R. (2011). the effect of corporate governance and audit quality on cost of debt financing. Journal of the Accounting and Auditing Review, 17: 17-48. (in persian).
 Alavitabari, S. M., Hashemiyan, B. (2012). Investigating the factors affecting the quality of auditing in the audit institutions of the member of the Iranian society of official accountants. Journal of Audit Knowledge, 15: 47-70. (in persian).
 Bazrafshan. A., Hejazi. R., Rahmani. A., & Bastani. S. (2015). Meta-Analysis of audit committee independence and financial reporting quality. Journal of Management Accounting, 8: 101-117. (in persian).
 Berger, F., Waltner, D., & Vall, S. (1997). Managerial entrenchment and capital structure decisions. Journal of Finance, 52(4): 1411-1438.
 Chang. X., Dasgupta, S., & Hilary, G. (2008). the Effect of Auditor Quality on Financing Decisions. Hong Kong: University of Science and Technology.
 Clausen, S., Flor, C. R. (2015). the impact of assets-in-place on corporate financing and investment decisions. Journal of Banking & Finance, 4: 64-80.
 DeAngelo, L. (1981). Auditor size and audi quality. Journal of Accountancy and Economics, 3(3): 183-199.
 Denis, D. J., Mihov, V. T. (2003). the choice among bank debt, nonbank private debt and public debt: Evidence from new corporate borrowings. Journal of Financial Economics, 70: 3-28.
 FadaieVahed. M., Mayeli. M. R. (2014). Priorities factors influencing the financing in Iran wieh the AHP approach. Quartery Journal of Fiscal and Economic Policies, 2: 141-160. (in persian).
 Fernando, G. D., Elder. R. J., & Abdelmeguid, A. M. (2008). Audit quality attributtes, client size and cost of capital. Available at: http. //ssrn. com/abstract= 817286.
 Financial Accounting Standards Board (FASB). (1969). Byanyh financial accounting concepts.
 Francis, J., Lafond, R., olsson, P., & Schipper, K. (2005). the market pricing of accruals quality. Journal of Accountancy and Economics, 39(2): 295-327.
 Godfred, A., Bokpin, A., & Arko, C. (2009). Ownership structure, corporate governance and capital structure decisions of firms. Journal of Economics and Finance, 26(4): 246-256.
 Goodstein, J., Gautam, K., & Boeker, W. (1994). the effect of board size and diversity on strategic change. Strategic Management Journal, 15: 241-250.
 Green, S. (2005). Sarbanes Oxley and the Board of Directors. New Jercy: John Wiley & Sons, Inc, Hoboken.
 Hajiha, Z., Akhlaghi, H. (2013). the investigation of the board characteristics' effect on firm debt maturity structure. Journal of Management Accounting, 17: 59-74. (in persian).
 Hasan. A., Butt. S. A. (2009). Impact of ownership structure and corporate governance on capital structure of Pakistan listed companies. International Journal of Business and Management, 4(2): 50-57.
 Hasas Yeganeh, Y. (2008). the relationship between institutional investors and corporate value. Journal of the Accounting and Auditing Review, 15: 107-122. (in persian).
 Huang G., Song, F. (2006). the determinants of capital structure: Evidence from China. China Economic Review, 17: 14-36.
 Izadinia, N., Rasaiian, A. (2010). Survey the relationship between some corporate governance instruments and economic and financial measures of performance. Journal of Accounting Knowledge, 1: 53-72. (in Persian).
 Izadinia, N., Rasaiian, A. (2015). Impact of the company life cycle characteristics on the asymmetry of time operating cash flows of companies accepted in Tehran Stock Exchange. Journal of Accounting Knowledge, 15: 57-76. (in Persian).
 Jahankhani, A., Parsayian, A. (1995). Fandamental of Managerial Finance. Tehran:Samt. (in persian).
 Kiyani. A. (2015). Http://www. mbri. ac. Ir/ default. Aspx? Page name= news & Id= 181509. (in persian).
 Kumar, J. (2003). Does ownership structure influence firm value? Evidence form India. Working paper. [online]. Available at: www.ssrn.com
 Muradi, J., Bagheri, F. (2014). Finance firm growth of domestic resources, while taking into account the life cycle of the company (evidence of the theory of a pyramid respectively). Journal of Financial Management Strategy, 2: 22-37. (in persian).
 Namazi, M., Kermani, E. (2009.( Investigating the effects of ownership structure on the performance of the companies accepted in the Tehran Stock Exchange. Journal of Accounting and Auditing Review, Serial Number 1000364, 15(4): 83-100. (in persian).
 Namazi. M., Bayazidi. A., & Jabbarzadeh Kangarluei. S. (2011). Determining the relationship between auditing quality and earnings management for listed companies in the Tehran security. Accounting Research ISSN 2251-8428. 9: 10:28. (in persian).
 Pfeffer, J., Salancick, G. R. (1978). the External Control of Organisations: A Resource-Dependence Perspective. New York: Harper & Row.
 Robb, A., Rabinson, D. (2009). the capital stracture decisions of new firms. Kauffman/ Cleveland Federal Reserve Bank. Electronic copy. Available at: http://ssrn.com/abstract=1345895
 Rose, C.(2005). Managerial ownership and firm performance in listeddanishfirms: in search of the missing link. European Management Journal, 23(5): 542-553.
 Shabahang, R. (1995). Financial Management. Tehran:Center of ProfissionalAcconting & Auditing Studies. (in persian).
 Sinaei, H., Rezaian, A. (2005). A study of the firms factors on capital structure (financial leverage). Journal of Humanities and Social Sciences, (19): 53-72. (in persian).
 Takanori. T. (2014). Corporate governance and the cost of public debt financing: Evidence from Japan. Journal of Japanese Int, Economies, 34: 315–335.
 Tayebi, S. K., Heydariyan, S., Malek Hosaini, S. H., & MohamadPour, R. (2014). Capital market role in financing economic enterprises: A selection of small and medium sized industries in Esfahan province. Journal of Development In Monetary and Banking Management, 1: 1-27. (in persian).
 Wei, J., Min, X., & Jiaxing, Y. (2011). Managerial overconfidence and debt maturity structure of firms analysis based on China’s listed companies. China Finance Review International, 1(3): 262-279.