Determining the Appropriate Model of Corporate Social Responsibility Auditing (Corporate Ethics) from the Perspective of Human Rights and Their Social Values Using Exploratory Factor Analysis and Structural Equation Modeling

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DAVOUDI NASR MAJID; TALEBNIA GHODRAT ALLAH; ROYAEE RAMAZANALI; SALEHI AMIRI SEIED REZA

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2018 | Volume:7 | Issue:25 Page(s): 99-122

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Title

Determining the Appropriate Model of Corporate Social Responsibility Auditing (Corporate Ethics) from the Perspective of Human Rights and Their Social Values Using Exploratory Factor Analysis and Structural Equation Modeling

Author(s)

DAVOUDI NASR MAJID | TALEBNIA GHODRAT ALLAH | ROYAEE RAMAZANALI | SALEHI AMIRI SEIED REZA | Issue Writer Certificate

Keywords

Corporate Social Responsibility AuditQ1

Human RightsQ1

Social valuesQ1

Attitude to Citizenship RightsQ1

Responsibility and AccountabilityQ1

Information and TransparencyQ1

Abstract

Today, corporate social responsibility has become much wider than the past, with the addition of topics such as the environment, Human Rights, labor standards and the fight against corruption. Theories of corporate social responsibility can be expressed in the theory of legitimacy, stakeholder theory, and political economy theory. The main goal of this research is to answer the main question means what appropriate model of Corporate Social Responsibility Audit (social ethics) from the point of view of Human Rights and Social values is. This research in terms of its nature and method is descriptive-survey research and is an applied study based on the purpose. The statistical population consisted of all the experts of the auditors of Tehran Audit Institutions as well as the managers of the audit organization. The 76 questionnaires were collected using available sampling method, which is related to the period of 2015 to 2016. Frequency and shape tables and SPSS software were used to examine the demographic components and also exploratory factor analysis techniques, structural equations and Friedman test were used for investigating research questions. The results indicated that the dimensions of social responsibility audit from the point of view of social rights and social value include the social base, the use of public media, participation in the public domain, the Attitude to Citizenship Rights, Responsibility and Accountability, assistance to civil participation, Information and Transparency, quantity and quality of service and commitment of the social mission are meaningful and positive.

Cites

Drawing a Scientific Map for Social Responsibility Research in the Field of Health using Thematic Cluster Analysis Method

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APA: Copy

DAVOUDI NASR, MAJID, TALEBNIA, GHODRAT ALLAH, ROYAEE, RAMAZANALI, & SALEHI AMIRI, SEIED REZA. (2018). Determining the Appropriate Model of Corporate Social Responsibility Auditing (Corporate Ethics) from the Perspective of Human Rights and Their Social Values Using Exploratory Factor Analysis and Structural Equation Modeling. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 7(25 ), 99-122. SID. https://sid.ir/paper/238072/en

Vancouver: Copy

DAVOUDI NASR MAJID, TALEBNIA GHODRAT ALLAH, ROYAEE RAMAZANALI, SALEHI AMIRI SEIED REZA. Determining the Appropriate Model of Corporate Social Responsibility Auditing (Corporate Ethics) from the Perspective of Human Rights and Their Social Values Using Exploratory Factor Analysis and Structural Equation Modeling. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2018;7(25 ):99-122. Available from: https://sid.ir/paper/238072/en

IEEE: Copy

MAJID DAVOUDI NASR, GHODRAT ALLAH TALEBNIA, RAMAZANALI ROYAEE, and SEIED REZA SALEHI AMIRI, “Determining the Appropriate Model of Corporate Social Responsibility Auditing (Corporate Ethics) from the Perspective of Human Rights and Their Social Values Using Exploratory Factor Analysis and Structural Equation Modeling,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 7, no. 25 , pp. 99–122, 2018, [Online]. Available: https://sid.ir/paper/238072/en

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