Corporate Social Responsibility and Internal Control Weakness: The Empirical Testing of Stakeholder and signaling Theories

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

ESMAEILPOUR REZA; REZAEI PITENOEI YASSER; Gholamrezapoor Mohammad

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING Year:2020 | Volume:4 | Issue:8 Page(s): 319-338

Download Full-Text

Persian Verion

View:

664

Download:

Cites:

Information Journal Paper

Title

Corporate Social Responsibility and Internal Control Weakness: The Empirical Testing of Stakeholder and signaling Theories

Author(s)

ESMAEILPOUR REZA | REZAEI PITENOEI YASSER | Gholamrezapoor Mohammad | Issue Writer Certificate

Keywords

Social ResponsibilityQ1

Internal Control WeaknessQ1

Stakeholder TheoryQ1

Signaling TheoryQ1

Abstract

responsibility tends to either culminate in the elimination of conflict of interests among stakeholders, thereby maximizing shareholders’ wealth or develop the procedures to manage management reputation in the marketplace at the expense of shareholders. The present study thus aims at investigating the association between the disclosure of corporate Social Responsibility and Internal Control Weakness with respect to stakeholder and signaling theories in the Iranian listed firms. The research hypotheses are built upon a sample of 107 firms listed on the Tehran Stock Exchange during the years 2013-2017 and then tested using multivariate logistic regression model. The findings reveal that corporate Social Responsibility disclosure is significantly correlated with Internal Control Weakness. This suggests that corporate Social Responsibility is concerned with eliminating the conflict of interests among stakeholders, thereby maximizing shareholders’ wealth and improving internal control efficacy.

Cites

No record.

References

No record.

Cite

APA: Copy

ESMAEILPOUR, REZA, REZAEI PITENOEI, YASSER, & Gholamrezapoor, Mohammad. (2020). Corporate Social Responsibility and Internal Control Weakness: The Empirical Testing of Stakeholder and signaling Theories. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, 4(8 ), 319-338. SID. https://sid.ir/paper/360566/en

Vancouver: Copy

ESMAEILPOUR REZA, REZAEI PITENOEI YASSER, Gholamrezapoor Mohammad. Corporate Social Responsibility and Internal Control Weakness: The Empirical Testing of Stakeholder and signaling Theories. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING[Internet]. 2020;4(8 ):319-338. Available from: https://sid.ir/paper/360566/en

IEEE: Copy

REZA ESMAEILPOUR, YASSER REZAEI PITENOEI, and Mohammad Gholamrezapoor, “Corporate Social Responsibility and Internal Control Weakness: The Empirical Testing of Stakeholder and signaling Theories,” IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, vol. 4, no. 8 , pp. 319–338, 2020, [Online]. Available: https://sid.ir/paper/360566/en

Related Journal Papers