The moderating role of CEO s performance in the relationship between CEO gender diversity and fraud in financial reporting

Saeid Yadegari¹ Behzad Khademzadeh²

1) Assistant Professor, Department of Accounting, Ashrafi Isfahani University, Isfahan, Iran
2) PhD student, Department of Accounting, Faculty of Administrative Sciences and Economics, Isfahan University, Iran

IOI Code : XHFH-KDZGF
Publication : The first international conference on innovation, growth and development in management, accounting and humanities(icimah.com/1st)
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 2012 to 2021 includes 111 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.

Keywords : ceo gender diversity fraud ceo performance