The Impact of Audit Committee Establishment and the Duality of CEO Duty on Fraudulent Financial Reporting

The purpose of this study is to investigate the effect of the establishment of the audit committee and the duality of the CEO's duty on fraudulent financial reporting. It is noteworthy that the time efficiency in this study is limited to the years 1390-1397; also this research has two hypotheses. The research done in terms of the type of purpose is part of applied research and the research method is correlational in terms of nature and content. The research was conducted in the framework of deductive-inductive reasoning and panel analysis was used to analyze the hypotheses. The results of data analysis showed that the establishment of the Audit Committee and the duality of the CEO's duty have a significant and inverse effect on fraudulent financial reporting, ie the re-presentation of financial statements due to fraudulent management incentives; However, the impact of the establishment of an audit committee and the duality of the CEO's role (role separation) on fraudulent financial reporting without management incentives is not significant.