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The company released a statement to the ASX on Thursday night in response to reports in the Sydney Morning Herald and the Australian Financial Review which said ASIC was investigating its accounts.
The SMH also reported Harvey Norman "admitted its accounts were under investigation by the corporate watchdog".
"Each of the statements are false. ASIC is not investigating the accounts of HVN," company secretary Chris Mentis says in the statement.
"The financial report for HVN for the year ended 30 June 2016 and the financial report for the half year ended 31 December 2016, each lodged with ASIC and ASX, are in accordance with the law."
The company's executive chairman Gerry Harvey is well known for being highly critical of hedge fund managers, claiming they are often behind a short selling scheme which is designed to push the company's share price lower.
The Australian reports that documents lodged on Thursday show Harvey acquired another $1 million shares in his own company, and a total of $4.4 million over recent days.
HVN shares were trading just under one per cent lower at $4.32 at 12.15pm AEST.
Business News Australia
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