The moderating role of CEO's performance in the relationship between CEO gender diversity and fraud in financial reporting
Publish place: The first international conference on innovation, growth and development in management, accounting and humanities
Publish Year: 1402
نوع سند: مقاله کنفرانسی
زبان: English
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شناسه ملی سند علمی:
ICIMAH01_057
تاریخ نمایه سازی: 16 اسفند 1402
Abstract:
This study investigates the effect of performance on the relationship between gender and fraud in financial reporting, where the CEO's performance is measured through the measure of return on assets. The statistical population that has been selected to investigate the conditions in the Iranian capital market in the period from ۲۰۱۲ to ۲۰۲۱ includes ۱۱۱ companies that are admitted to the Tehran Stock Exchange. Finally, the research hypothesis, which is the interactive effect of the CEO's performance on the relationship between the gender of the CEO and fraud in financial reporting, was not confirmed. It has been concluded that gender diversity reduces fraud in financial reporting and management performance will not affect this relationship.
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Authors
Saeid Yadegari
Assistant Professor, Department of Accounting, Ashrafi Isfahani University, Isfahan, Iran
Behzad Khademzadeh
PhD student, Department of Accounting, Faculty of Administrative Sciences and Economics, Isfahan University, Iran