Based on the theory of upper echelons, this paper intends to explain the impact of the manager's ability to create operating cash flows on the selection of an independent auditor. According to this theory, the characteristics and abilities of managers have an effect on the decisions and performance of the organization. In this study, based on data envelopment analysis technique, the efficiency of managers in creating operating cash flows in 121 listed firms on Tehran Stock Exchange during the period from 2013 to 2019 is calculated. Then its relationship with the selection of auditing organization, as an independent auditor, is examined. In this research, theoretical foundations and research data have been collected according to the library method. To test the hypotheses of the research, the correlation method using multivariate binary logistic regression is used. The results of this research show that when the efficiency of the manager in creating operational cash flows increases, then the probability of choosing the audit organization as an independent auditor will also increase. Also, the findings of this research indicate that with the increase in profitability and the number of audit paragraph of the previous year, the probability of choosing audit organization as independent auditor decreases. In addition, the results of this research did not find a significant relationship between the variables of company size, debt ratio, audit fee and the percentage of shares owned by the major shareholder with the selection of the audit organization as independent auditor.