The Relation between Corporate Social Responsibility (CSR), Accounting Information Quality and Auditor’ s Report

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MASHAYEKH SHAHNAZ; PARSAEI MONA; KORANI AKRAM

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Journal Paper

Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2021 | Volume:13 | Issue:51 Page(s): 41-64

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Title

The Relation between Corporate Social Responsibility (CSR), Accounting Information Quality and Auditor’ s Report

Author(s)

MASHAYEKH SHAHNAZ | PARSAEI MONA | KORANI AKRAM | Issue Writer Certificate

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Abstract

Societyhas gradually realized that corporations’ activities have some implications for it. By disclosing information beyond financial information, companies can perform a part of their accountability to the community and provide a better decision-making environment for stakeholders. The purpose of our study is to analyze the relation between corporate social responsibility (CSR), accounting information quality and audit report in companies listed on Tehran Stock Exchange(TSE). For these purpose, 130 companies have been selected from 2011 to 2016. In order to measure CSR as the independent variable, we have used American Institution criteria known as KLD annually utilized to rate the organizations according to the social and environmental criteria. In addition, to measure accounting quality and audit report, we have used absolute accrual estimation error and unqualified/qualified report criteria. Our results show that corporate social responsibility increases the quality of accounting information and leads to better auditors’ reports.

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APA: Copy

MASHAYEKH, SHAHNAZ, PARSAEI, MONA, & KORANI, AKRAM. (2021). The Relation between Corporate Social Responsibility (CSR), Accounting Information Quality and Auditor’ s Report. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 13(51 ), 41-64. SID. https://sid.ir/paper/414087/en

Vancouver: Copy

MASHAYEKH SHAHNAZ, PARSAEI MONA, KORANI AKRAM. The Relation between Corporate Social Responsibility (CSR), Accounting Information Quality and Auditor’ s Report. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2021;13(51 ):41-64. Available from: https://sid.ir/paper/414087/en

IEEE: Copy

SHAHNAZ MASHAYEKH, MONA PARSAEI, and AKRAM KORANI, “The Relation between Corporate Social Responsibility (CSR), Accounting Information Quality and Auditor’ s Report,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 13, no. 51 , pp. 41–64, 2021, [Online]. Available: https://sid.ir/paper/414087/en

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