In recent years, there has been a significant increase in global attention to regulatory requirements requiring companies to disclose information about their corporate social responsibility activities. This increasing emphasis on the disclosure of social responsibility is due to the increasing recognition of the regulatory bodies regarding the fact that the information of the disclosure of social responsibility is important for both the beneficiaries and the shareholders. Therefore, this study aims to determine the effect of fraudulent financial reporting based on the hexagonal theory of fraud in the financial statements of companies admitted to the Tehran Stock Exchange. The research method is descriptive-analytical and applied, and quantitative variables were used. The research panel data was collected in the form of a time series between the years 1397 and 1401, through Rahavard Navin software, from the stock exchange website. The statistical population includes the companies admitted to the Tehran Stock Exchange and the statistical sample includes 227 companies by elimination method. The results of the research indicate that fraudulent financial reporting based on the hexagonal theory of fraud has a significant effect on the financial statements of companies listed on the Tehran Stock Exchange, so that the first three aspects such as motivation, capacity, collusion have a positive effect, but opportunity, Justification and arrogance do not create any effect on the fraud of financial statements.