In this study, we have been investigated the impact of corporate governance structure on fraudulent financial reporting of companies listed in Tehran Stock Exchange. The criteria of corporate governance includes board size, percentage of ownership concentration, duality Director, and independence of the board and for measuring of fraud we used the integration of the two models of Beneish (1999) and Altman (1986). The sample consist of 1100 observation (firm-year) from 13 different industry during 1383 to 1392. Our finding showed that, there is no significant relationship between the size of the board, the percentage of ownership concentration, duality director, and independence of the board with fraudulent financial reporting. In fact, the quality of corporate governance in the management dimension, does not any impact on the fraudulent financial reporting, this could indicate lack attention of corporate executives to the issuance of fraudulent financial reporting in the economic environment of Iran.
Pourhaidari, O., & Samieenejad, N. (2015). Disclosure of corporate governance structure and the likelihood of fraudulent financial reporting. Applied Research in Financial Reporting, 4(1), 53-80.
MLA
Omid Pourhaidari; Nafiseh Samieenejad. "Disclosure of corporate governance structure and the likelihood of fraudulent financial reporting". Applied Research in Financial Reporting, 4, 1, 2015, 53-80.
HARVARD
Pourhaidari, O., Samieenejad, N. (2015). 'Disclosure of corporate governance structure and the likelihood of fraudulent financial reporting', Applied Research in Financial Reporting, 4(1), pp. 53-80.
VANCOUVER
Pourhaidari, O., Samieenejad, N. Disclosure of corporate governance structure and the likelihood of fraudulent financial reporting. Applied Research in Financial Reporting, 2015; 4(1): 53-80.
