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The Analysis of the Application of Social Responsibility Reporting in the Timeliness of Audit Report
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Yassaman Khalili *   |
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Abstract: (252 Views) |
During the last few decades, corporate social responsibility reporting, which has a perspective beyond the interests of shareholders and whose goal is to meet the needs of all stakeholders, has attracted the attention of many researchers. Therefore, the present study examines the impact of corporate social responsibility on the delay of the audit reports. For this purpose, a checklist containing 39 disclosure items, which is compatible with Iran's reporting environment, was used to measure corporate social responsibility. the research hypothesis is investigated using a sample consisting of 126 companies listed on the Tehran Stock Exchange during the 2019 to 2023 and using a multivariable regression model based on the panel data technique. the findings indicate that corporate social responsibility reporting has a negative and significant effect on the audit report lag.
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| Keywords: Corporate Social Responsibility, Audit report lag, panel Data Technique. |
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Full-Text [PDF 1189 kb]
(179 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2024/03/13 | Accepted: 2024/04/21 | Published: 2024/11/30
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