To investigate the impact of the comparability of financial statements and the gender diversity of board members on fraudulent financial reporting, emphasizing the interactive role of managers' ability in the Tehran Stock Exchange. In this research, the logit regression method was used for panel data. The statistical sample of the research included 155 companies during the period of 2014 to 2023, which were selected using the systematic elimination method. The comparability of financial statements and the presence of a female member in the board of directors has a negative and significant effect on the fraudulent financial reporting of companies. It also increases the ability to manage the intensity of the negative relationship between the comparability of financial statements and the gender diversity of board members with fraudulent financial reporting.
These results indicate that women perform better than men in solving group problems and decision-making tasks that require discussion and attention, and in terms of ethics, they tend to do fraudulent financial reporting less than men. which confirms the agency theory. Also, comparable accounting information reduces the cost of collecting and processing information for investors, financial analysts, and legal entities, so if the company's accounting information; have a high comparability with similar companies, the probability of identifying unfair and illegal transactions of the company increases, so comparability makes it difficult for managers to commit fraud; Because in this case it will be recognized faster. Also, companies that have capable managers and at the same time their board of directors also has gender diversity, try to reduce the amount and intensity of fraudulent financial reporting by increasing the comparability of financial information.