List of Articles Vahid Bekhradi Nasab

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  1 - Investigating the Relationship between Corporate Governance Mechanisms and Possibility of Financial Statement Fraud: Analytical Evidence of Capital Market
  Vahid Bekhradi Nasab Ali Khoshdel
  20.1001.1.27833488.1401.2.3.2.9
  The purpose of the present study is to investigate the role of corporate governance system in reducing the probability of fraudulent reporting of financial statements of listed companies in Tehran Stock Exchange. Fraudulent financial reporting in the financial statement More

  The purpose of the present study is to investigate the role of corporate governance system in reducing the probability of fraudulent reporting of financial statements of listed companies in Tehran Stock Exchange. Fraudulent financial reporting in the financial statements of companies listed on the Tehran Stock Exchange using unaudited audit statements, tax differences with the taxation area according to the Income Tax Savings Note and the tax filing clause, and the existence of annual adjustments with The significance and financial statements of the revised financial statements have been weighed. The corporate governance system is also examined from five dimensions. The size of the board of directors, the independence of the board of directors, the number of board meetings, the financial knowledge of the board of directors, and the separation of the board from the CEO as mechanisms of the corporate governance system have been studied and its impact on financial statement fraud. Therefore, due to the importance of fraudulent financial reporting in the financial statements and their effects, 183 companies were selected from Tehran Stock Exchange for a period of 6 years from 2009 to 2020,. The findings of the study show that the size of the board of directors, the financial knowledge of the board of directors and the separation of the role of the board of directors from the CEO did not reduce the power of fraudulent financial reporting. Manuscript profile