Thesis:

CEO Demographics, Board Gender Diversity and Financial Statements Fraud

Abstract One of the important issues at present is the detection of fraud in financial statements, considering the existing techniques and the impact of various factors on it. The main objective of the present study is to investigate the moderating effect of gender diversity of board members on the demographic effect of the CEO and the detection of fraud in financial statements in companies listed on the Tehran Stock Exchange. This study was conducted for a 5-year period from 2019 to 2023. The sample data of the studied companies, including 120 companies, were collected after examining the availability of their information, classified using Excel software, and analyzed using Eviews software. In this study, discretionary accruals were used to measure the variable of detection of fraud in financial statements. The research findings showed that there is a negative and significant relationship between the age, gender, financial expertise, and tenure of the CEO and the detection of fraud in financial statements. Also, gender diversity of board members moderates the relationship between them; therefore, decision-makers should pay attention to the issue of fraud in financial statements as an important factor affecting the value of the company. Keywords: CEO age, CEO gender, CEO financial expertise, CEO tenure, Board Gender Diversity, Financial Statements Fraud.

Keywords: CEO Demographics, Board Gender Diversity, and Financial Statements Fraud