abstract in the literature review , restatement is one of the most outstanding indicators of low quality of financial reporting . the purpose of this study was to investigate the effect of financial knowledge and the size of the board on fraudulent reporting in the companies listed in tehran stock exchange ( tse ) . the research is done within deductive - inductive reasoning and to analyze the hypotheses , logistic regression is used . in order to collect the data , the data of the firms listed in tehran stock exchange ( tse ) have been used during the time period . the results show that the financial knowledge of the board has a significant and negative impact on fraudulent financial reporting ( restatement of financial statements arising from fraudulent financial incentives ) ; but the effect of the board size on these fraudulent financial reporting is not significant .
khoshkar,F , REZVANINIA,A and fekri,L . (2021). The Impact of Financial Knowledge and Board Size on Fraudulent Reporting. Journal of Accounting and Management Vision, 3(34), 89-101.
MLA
khoshkar,F , , REZVANINIA,A , and fekri,L . "The Impact of Financial Knowledge and Board Size on Fraudulent Reporting", Journal of Accounting and Management Vision, 3, 34, 2021, 89-101.
HARVARD
khoshkar F, REZVANINIA A, fekri L. (2021). 'The Impact of Financial Knowledge and Board Size on Fraudulent Reporting', Journal of Accounting and Management Vision, 3(34), pp. 89-101.
CHICAGO
F khoshkar, A REZVANINIA and L fekri, "The Impact of Financial Knowledge and Board Size on Fraudulent Reporting," Journal of Accounting and Management Vision, 3 34 (2021): 89-101,
VANCOUVER
khoshkar F, REZVANINIA A, fekri L. The Impact of Financial Knowledge and Board Size on Fraudulent Reporting. Journal of Accounting and Management Vision. 2021;3(34):89-101 (In Persian).
