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:: Volume 20, Issue 81 (2-2021) ::
3 2021, 20(81): 246-271 Back to browse issues page
Explain the relationship between corporate social responsibility and independent audit quality
Omid Mohammadi, Ebrahim Givaki, Mohammad taghi Kabiri, Azar Moslemi
Assistant Professor, Department of Accounting, Faculty of Humanities, Khomein Branch, Islamic Azad University, Khomein, Iran
Abstract:   (706 Views)

Auditing plays a very critical role in guaranteeing integrity of financial report so that high quality auditing could improve level of public trust and creation of self-confidence in the investors for their decision makings, and on the other hand, social accountability of the company means the series of tasks and commitments to be observed by the company for protection, taking care and assistance to the society wherein it performs its activities. On this account, in this research, we refer to Explain the relationship between corporate social responsibility and independent audit quality. 117 companies in a 7 years period between the years 2012 to 2018 were selected as the statistical sample. To perform this research, regression of panel data with Eviews tools were used. The results of research proved that social accountability of companies has a positive and meaningful impact on the three variables of size of auditing firm, auditor’s tenure, and expertise of the auditor in the industry. Generally speaking, the results of research indicate that the financial statements of the companies which observe social accountability, has a higher quality, and the investors invest in such companies with more confidence.

Article number: 11
Keywords: Corporate Social Responsibility, Independent Audit Quality, size of auditing firm, auditor’s tenure, expertise of the auditor in the industry
Full-Text [PDF 455 kb]   (772 Downloads)    
Type of Study: Research | Subject: Auditing
Received: 2019/01/5 | Accepted: 2020/04/15 | Published: 2022/01/2
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mohammadi O, givaki E, kabiri M T, moslemi A. Explain the relationship between corporate social responsibility and independent audit quality. 3. 2021; 20 (81) :246-271
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Volume 20, Issue 81 (2-2021) Back to browse issues page
دانش حسابرسی Audit  Science
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