The Effect of the Number of Members of the Board of Directors who are Members of the Society of Certified Accountants on Reducing the Probability of Fraud in Companies with the Moderating Role of Audit Quality
In this study, the effect of the number of certified accountants on the board of directors on reducing the likelihood of fraud in companies listed on the Tehran Stock Exchange, with audit quality as a moderating factor, was examined for the period from 2016 to 2018.The statistical population consisted of a sample of 116 companies observed over seve