mohammadreza eghbali moghaddam

 Social auditing has received considerable attention in recent years, and consumers are calling for increased transparency in corporate actions. Companies around the world have turned to social performance appraisal and see reporting the results of their appraisal as a tool to demonstrate their commitment to social responsibility. Therefore, in this study, the dimensions of social responsibility auditing have been measured and ranked using multi-criteria decision-making techniques. By examining the theoretical foundations and reviewing the research backgrounds, the variables affecting social responsibility were determined, which were approved by experts. Factors were classified into five main groups, which included: perceived service quality, commitment to employee rights, commitment to customer rights, natural environment measures and civic participation, and attitudes toward equity, and the research model was developed. Then a questionnaire was distributed among managers and financial analysts to a sample of 141 people and the data were analyzed using LISREL modeling structural equations. The results of the conceptual model of structural equations indicate the significant impact of each of the factors of perceived service quality, commitment to employee rights, commitment to customer rights, natural environment and civil partnership actions and attitudes towards equity on social responsibility in the final model Has been corporate social.

In most researches in the field of ethics, in order to determine the level of social responsibility of companies, various dimensions including employees, customers, natural environment, civil participation and equity have been considered. Therefore, in this study, the optimal model of observing social responsibility from the perspective of the auditing profession has been investigated using the heuristic factor analysis approach of structural equations. By examining the theoretical foundations and reviewing the research backgrounds, the variables affecting social responsibility were determined, which were approved by experts. The effective factors were classified into five main groups, which included: perceived service quality, commitment to employee rights, commitment to customer rights, natural environment measures and civic participation, and attitudes toward equity, and the research model was developed. Then, a questionnaire was distributed among a sample of 81 auditors and the data were analyzed using LISREL structural equation modeling. The results of the conceptual model of structural equations indicate that there is a significant impact of each of the factors of perceived service quality, commitment to employee rights, commitment to customer rights, natural environment and civil partnership actions and attitudes towards equity on social responsibility in the final model Has been corporate social.