The Impact of Knowledge Management Components on FinancialStatement Fraud in Companies Accepted in Tehran Stock Exchange

Nowadays the increasing competition between organizations and importance of success in this area, has led the organizations toward the use of one of their most important sources called knowledge management. New technologies allow organizations to use knowledge management systems to store and spread unstructured information. In this research, the impact of knowledge management components on financial statement fraud of companies accepted in Tehran Stock Exchange has been investigated using descriptive-analytic method .The results showed that knowledge creation, knowledge assessment, knowledge representation, knowledge distribution and knowledge application on reducing fraud has affected financial reports of companies accepted in Tehran Stock Exchange. It was found that the factor of knowledge application has the most significant and predictive impact on reducing fraud in financial reports.