|
Corporate social responsibility and Financial Statement Auditing
|
| |
|
|
|
Abstract: (1850 Views) |
| The study aims to investigate corporate social responsibility and financial statement auditing of listed companies in Tehran stock exchange. Variables as audit opinions and audit report lag were considered as dependent variables and coporated social responsibility was considered as a independent variable. 22 different parameters were used as mesurement parameters of coporated social responsibility. So, information of 135 listed companies in Tehran stoch exchange between the periods of 1389 to 1395 were used. The study was practical, Analytical and correlational. Testing the hypotheses were performed by repression model. Findings indicated that company's corporated social responsibility has a direct and significant effect on audit opinions and also it has a inverse and significant effect on audit reporting lag. |
|
| Keywords: Corporate social responsibility, audit opinions, audit report lag. |
|
|
Full-Text [PDF 364 kb]
(814 Downloads)
|
Type of Study: Research |
Subject:
Auditing
Received: 2019/04/17 | Accepted: 2019/09/21 | Published: 2021/09/1
|
|
|
|
|
|
|
| Add your comments about this article |
|
|
|
