Investigating the Relationship between of Corporate Social Responsibility Disclosure and Audi Fees

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JAMEI REZA; Najafi Ghasem

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Journal Paper

Paper Information

Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2019 | Volume:6 | Issue:1 (20) Page(s): 137-161

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Information Journal Paper

Title

Investigating the Relationship between of Corporate Social Responsibility Disclosure and Audi Fees

Author(s)

JAMEI REZA | Najafi Ghasem | Issue Writer Certificate

Keywords

Audit FeesQ1

Corporate Social ResponsibilityQ1

Government OwnershipQ1

Abstract

Objective: This study is to identify the relationship between of Corporate Social Responsibility disclosure and audi fees with emphasis on Government Ownership in listed companies in Tehran stock exchange. Methods: In order to achieve the purpose and by systematic elimination sampling method, 84 firms selected as a final sample during 2012 to 2018 which in general 588 firm-years observation are considered in analysis of hypotheses. To test hypotheses, multivariable regression model and ordinary least squares method were used. Results: Findings of the study show that there is a positive and significant relationship between the Corporate Social Responsibility disclosure and Audit Fees. The results also showed that Government Ownership has a negative and significant effect on the relationship between Corporate Social Responsibility and Audit Fees. Conclusion: Since the concept of Corporate Social Responsibility is a new concept and a lack of a legal framework for disclosure, more audit work is required, leading to an increase in Audit Fees. In addition, companies that have more Government Ownership, due to less use of disclosure of social responsibility, will lower the auditor's efforts and risk, which will result in lower Audit Fees. Knowledge: The present study examines the impact of disclosure of Corporate Social Responsibility on Audit Fees with an emphasis on state ownership, can be available for existing literature, and reveal the impact of disclosure of social responsibility in assessing audit risk for determining Audit Fees.

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APA: Copy

JAMEI, REZA, & Najafi, Ghasem. (2019). Investigating the Relationship between of Corporate Social Responsibility Disclosure and Audi Fees. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 6(1 (20) ), 137-161. SID. https://sid.ir/paper/394285/en

Vancouver: Copy

JAMEI REZA, Najafi Ghasem. Investigating the Relationship between of Corporate Social Responsibility Disclosure and Audi Fees. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2019;6(1 (20) ):137-161. Available from: https://sid.ir/paper/394285/en

IEEE: Copy

REZA JAMEI, and Ghasem Najafi, “Investigating the Relationship between of Corporate Social Responsibility Disclosure and Audi Fees,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 6, no. 1 (20) , pp. 137–161, 2019, [Online]. Available: https://sid.ir/paper/394285/en

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