The purpose of this research is to examine the relationship between the structure of the board of directors and the possibility of fraud in financial statements. The spatial domain of this research was the companies admitted to the Tehran Stock Exchange and the temporal domain was the years between 1391 and 1401. According to the scientific classification, in terms of the purpose of this research, it is of the type of applied research, so this research can be classified as applied research. Also, the research methodology is post-event type; This means that the research is based on past information. In this research, the library method was used to collect data and information. In the data section, the research was done by collecting the data of the sample companies by referring to the financial statements, explanatory notes and the stock exchange monthly. Based on the systematic elimination method, 115 companies and 1265 company-years were selected as a statistical sample. Also, econometric techniques and Eviuse software have been used to test the hypotheses. The findings of this study showed that there is a significant relationship between the independence of the board of directors, the gender diversity of the board of directors, the financial expertise of the board of directors and the possibility of fraud in financial statements.