The existence of criteria and mechanisms of corporate governance leads to a change in corporate behavior. The effect of corporate governance mechanisms on management decisions related to profit, including profit management, is very important. Considering effective corporate governance and increasing the efficiency of our contracts, in order to strengthen the accountability culture and improve the transparency of information in companies and economic units that have been provided with all or part of their capital through the people, leads to the allocation of resources and in The growth of economic development will ultimately be. The purpose of this research is to investigate changes in corporate governance on the circulation of board members and the smoothing of profits in companies admitted to the Tehran Stock Exchange.The sampling method was chosen as a systematic judgment and elimination during the period of 1391 to 1395. The research hypothesis was studied using linear regression, combined data and cross-sectional fixed effects method. The result of regression among the sample showed that corporate governance has a positive and significant effect on the smoothing of profits and circulation of the members of the board of directors. Also, the results showed that financial leverage variables, company size and return on assets had a positive and significant effect on smoothing the earnings and circulation of the board members.