The role of corporate governance in fraud factors

The present study examines the role of corporate governance in fraud factors. This research is practical in terms of purpose, and from the point of view of correlation methodology, it is causal type (post-event). The statistical population of the research is the companies admitted to the Tehran Stock Exchange, and using the systematic elimination sampling method, 137 companies were selected as the research sample in the 7-year period between 1393 and 1399. The method used to collect information is a library, and the relevant data for measuring the variables were collected from the Kodal website and the financial statements of the companies, and basic calculations were made in Excel, then Stata software was used to test the research hypotheses. The results of the research show that corporate governance has an inverse effect on financial ratios that indicate fraud motivation. Corporate governance has a negative effect on financial ratios indicating the opportunity for fraud. Corporate governance has the opposite effect on financial ratios indicating the justification of fraud.