摘要：The main objective of this study was todiscovering corporate fraud and accountant failure: causes and solutions.To collect research literature, library and vector methods were used. The method of this research was descriptive and correlation based on synthetic data and used regression statistical method to investigate the independent and dependent variables. The statistical population of this research is the companies listed in Tehran stock exchange during the period from 2008 to 2018. Using the screening sampling method, 97 companies were studied as the statistical sample size. Data analysis and processing were performed using Eviews9 software and statistical tests (logistic regression).The results of the analysis of the data of this study regarding the research hypothesis that "the diversity of business complexities has a significant effect on the probability of the auditor's penalty (audit failure due to fraud in the company)." It showed that the "variety of business complexities" has a positive and significant effect on the probability of the auditor's penalty (audit failure due to fraud in the company). This means that the variety of business complexities leads to audit failure due to fraud in the company. Therefore, the hypothesis of this research cannot be rejected.According to the results of this research based on the effect of variety of business complexity on the probability of auditor fines (failure to audit in the company), auditors should suggested consider risk associated with variety and complexity of business. On the other hand, it is recommended to managers that in monopoly and monopoly markets, the use of diversification policy will not work; Because to achieve a desirable performance, they need to pass on monopolies and rent rents. Therefore, in addition to product diversification, managers should consider using other available tools.
