Watford head coach Walter Mazzarri says he has never even met Raffaele Riva, who resigned as the club's chairman on Wednesday.
Riva stepped down after allegations Watford provided a forged letter to the Football League in 2014. The letter was used as evidence that incoming owner Gino Pozzo could bankroll the club.
Both the Football League and Watford are investigating the allegations and Riva has since been replaced by chief executive Scott Duxbury.
The club released a statement on Wednesday, claiming they were confident of avoiding any sanctions, and Mazzarri insisted he was also unconcerned.