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Due to the high impact of concentration of ownership on the auditing fee the relationship between supervision on the directorate structure and auditing fees is dependent to concentration of ownership and concentration of ownership have a significant role in the relation between monitoring the directorate structure and audit fee and increase and a decrease of concentration of ownership influences the relationship board dimensions and audit fee strongly. This study aims to investigate the impact of concentration of ownership on the relationship between institutional owners to the directorate independence and audit fee accepted companies in the Tehran stock market. In this study with using systematic removal method, a sample of 122 companies was accepted from listed companies in The Tehran stock market during the period from 2011 to 2016. According to variables and theoretical fundamentals of research 3 hypothesis has been raised for the research and test of hypothesis were used to the method of relative economics. The result of the first to third hypothesis test showed that concentration of ownership moderates the relationship between the directorate and audit fee of listed companies in the Tehran stock market. Original Research Article Valikhani and Shakernejad; JEMT, 24(4): 1-13, 2019; Article no.JEMT.45008 2

Regulatory Impact of Concentration of Ownership on the Relationship between Directorate Performance and Auditing Fee