جستجوی مقالات مرتبط با کلیدواژه "مسئولیت اجتماعی" در نشریات گروه "حسابداری"

Studies have shown that the rate of using creative accounting by companies is increasing. The purpose of this study is to investigate the components of creative accounting (ethical orientation, quality of disclosure, internal control and ownership structure) on the financial reporting quality of banks, taking into account the moderating role of social responsibility. The current research is an applied research in terms of descriptive-correlational nature and in the form of a quantitative-cross-sectional research design. The research data was collected through a questionnaire. Its statistical population consists of heads and deputy heads of branches of Sepah banks in Gilan and Mazandaran during 2023 and a total of 108 samples were obtained. Structural Equation Modeling method and SPSS and SmartPLS software were used to test the model of this research. The results show the significant effect of creative accounting components on the quality of banks' reporting. Social responsibility moderates the relationship between creative accounting and financial reporting quality of banks towards competitive advantages. This research adds valuable insights to the existing literature regarding the concepts of social responsibility and creative accounting on the quality of reporting and helps the managers and policy makers of the country's banking system to develop a new approach in designing and explaining the determinants of creative accounting.

The objective is to highlight how corporate controversies can jeopardize a company's reputation. In such circumstances, companies are likely to view corporate social responsibility as a form of moral capital and a strategy to restore their lost reputation. In this context, the objective of the current study is to examine the impact of corporate controversy on corporate social responsibility. Furthermore, it aims to explore how both corporate controversy and corporate social responsibility influence the market performance of companies.

This study employs a quantitative, descriptive, quasi-experimental design, incorporating both correlational and library study methodologies. The analysis was conducted on a sample of 128 companies listed on the Tehran Stock Exchange over a period of eight years, from 2015 to 2022, resulting in a total of 1,024 observations. Generalized Least Squares regression was employed to test the hypotheses based on panel data, utilizing fixed effects and conducting pre-regression tests.

Corporate controversy has a positive and significant impact on corporate social responsibility (CSR). The relationship between the intensity of corporate controversy and a company’s engagement in CSR is characterized by an inverted U-shape; as the level of controversy increases, it initially enhances CSR engagement, but this effect diminishes rapidly as the severity of the controversy escalates.

Corporate controversy has a negative and significant impact on the company's market performance. Conversely, corporate social responsibility (CSR) positively and significantly influences the company's market performance. In the event of controversy, companies attempt to mitigate the damage to their legitimacy, reputation, and stakeholder relationships by engaging in Corporate Social Responsibility (CSR) initiatives. Their primary objective in these efforts is to restore trust and relations with their shareholders. This is effective only up to a certain level of controversy surrounding the company; however, as the level of controversy increases, corporate social responsibility (CSR) activities tend to decrease.

The purpose of this research is to investigate the management of operating costs on the efficiency of banks with the moderating role of social responsibility. The statistical population of the study is all the banks listed on the Tehran Stock Exchange (TSE). The sample includes 14 private and public banks that were selected in the period of 2012 to 2023. Efficiency metrics were determined based on the service delivery approach theory, operational cost management indicators according to cost management theory and social responsibility dimensions were determined using the KLD index. Data envelopment analysis (DEA) and MATLAB software were used to calculate efficiency. Structural equation method and Smart PLS software were used in order to check the influence of variables. The findings of the research showed that the management of operating costs has an effect on the efficiency of banks. Among the operational cost management factors, the factors of financial costs (the cost of doubtful receivables) and asset imbalance (the ratio of loans to deposits and the ratio of loans to total assets) on efficiency banks have an effect. In addition, the results showed a positive and significant effect of social responsibility on the efficiency of banks. Also, this study showed that social responsibility strengthens the relationship between operational cost management and banks' efficiency. Based on the findings, it is recommended that bank managers take action in order to improve the dimensions of social responsibility in order to increase efficiency.

The aim of present research was to investigate the effect of production competition in the market on the reporting the social responsibility (SR) in presence of financial restrictions and economical uncertainty. To gather the needed data, 120 companies were selected as statistical sample of research among the active companies in Tehran Stock Exchange by systematic elimination method in the period of 2015 to 2021. after collecting the data related to the examined variables in Excel software, the models estimated in Eviews software and the linear regression performed. The obtained results imply that the product market competition has a direct and significant relation with reporting the social responsibility activities. The effect of financial restriction on relationship between product market competition and reporting the social responsibility activities is significant but inverse. Also, the economical uncertainty in the exchange rate has an inverse and significant effect on the relationship between product market competition and reporting the social responsibility activities, while that the economical uncertainty in the inflation rate has not any effect on this relationship.

Mental well-being is one of the important constructs of mental health, and it is very important to identify the factors influencing it. The aim of this study is to evaluate The effects of corporate social responsibility (CSR) on auditors' mental well-being. The statistical population of the research is all the auditors of auditing institutions in Tehran, 137 of whom were selected as a statistical sample by using Convenience sampling method. In order to measure mental well-being, three variables of job satisfaction, quality of work life and quality of life have been used. Also, the social responsibility of the company has been examined from four economic, ethical, legal and philanthropic dimensions. The results revealed that philanthropic ,economic, legal and ethical CSR positively affected Quality of Working Life. The quality of work life has a positive and significant effect on job satisfaction and quality of life. Job satisfaction has a positive effect on quality of life. And job satisfaction plays a mediating role in the relationship between quality of work life and quality of life.

The main purpose of this research is to identify and determine the relationship between agency cost and profit management with the mediation of social responsibility. The statistical population of this research is all the companies accepted in the Tehran Stock Exchange during the years 2017 to 2022 and 188 companies were selected as a sample. The research method is based on the objective of the applied type, and in terms of the quantitative method, it is of the correlation type. In order to test the hypotheses of the research, it was done with the organizational studies method with the help of Eviews software, version 12. The results of the research showed that there is a significant and positive relationship between agency fees and profit management. There is a negative and inverse relationship between corporate social responsibility and profit management. Corporate social responsibility has a negative and significant moderating role on the relationship between agency cost and profit management. Also, there is a significant negative relationship between corporate social responsibility and agency cost. The results of this research show that there is a positive relationship between corporate social responsibility and profit management, and increasing corporate social responsibility increases profit management. In addition, the adoption and implementation of social responsibility strategies can be abused by managers who pursue their personal interests to carry out non-profit projects. The regulatory role of social responsibility is supported by good management theory. Thus, investment in social responsibility improves fundamental stakeholder relations, including social and employee relations.

The purpose of this research is to determine financial performance indicators in banks with a social responsibility approach. The current research had a phenomenological and applied-developmental approach, which was conducted through in-depth interviews with 5 bank managers that the questions based on the audit standards published by auditing international organizations were answered. The answers were specified in three stages of open, central and selective coding, and finally, the acceptance threshold of each component was determined using the fuzzy Delphi method. At this stage, the opinions of 20 banking experts are used. In the phenomenology stage, six main axes of financial criteria, corporate governance, economic, social, related to employees and environment were identified with 43 sub-components.. Finally,by polling 15 other experts By analyzing structural-interpretive modeling and using MATLAB software on the power of influence and the degree of dependence of banks' performance indicators, it was determined that the analysis and analysis of the power of influence and the power of dependence of the components showed that the variables of corporate and financial governance as dependent variables; Economic, social and environmental variables were considered as independent variables and employees as independent variables. In other words, in terms of influence, the MICMAC analysis showed that first the environment, (social and economic), then the employees, and finally the corporate and financial governance have a greater influence on other variables, which indicates the high importance of social responsibility in banks.

Organizations rely on evaluating financial performance to provide feedback to managers in relation to achieving strategic goals, and corporate social responsibility is a type of company's capacity to reduce or eliminate negative effects on the environment (including the environment) that can affect the financial performance of companies. to affect The main purpose of this research is to investigate the effect of social responsibility on financial performance with the moderating role of audit quality of companies listed in Tehran Stock Exchange. In this research; Social responsibility as an independent variable, financial performance (rate of return on assets, rate of return on equity and Qotubin ratio) as a dependent variable, audit quality as a moderating variable and financial leverage variables, company size, growth opportunities and operating cash flow ratio. are also used as control variables. The statistical sample of the research includes 142 companies during the period of 1398 to 1402. The method of data analysis was done through the panel data regression test using the fixed effects method. The results of the research showed that social responsibility has a direct and significant effect on financial performance criteria (assets return rate, equity return rate and Qotubin ratio) and audit quality strengthens this effect.

This research has investigated the effect of social and environmental responsibilities on the financial health of companies with an emphasis on the role of market concentration. Market concentration is measured with the adjusted Lerner index based on the sales share of each company in the industry, social and environmental responsibilities with the indicators of previous studies, and financial health with the adjusted Altman and Hotchkiss index. Using regular screening sampling, 108 companies listed on the Tehran Stock Exchange (TSE) during 2016 to 2022 have been selected. After examining the classical assumptions of regression, by using EViews, the panel data model with fixed effects was used. The results showed that social responsibilities and environmental responsibilities have a positive effect on the firm's financial health. Market concentration mitigates the effect of social responsibilities and environmental responsibilities on financial health. Therefore, complying with social and environmental responsibilities reduces the probability of companies' bankruptcy, and increasing the intensity of market concentration will have a negative effect on compliance with social and environmental responsibilities and the financial health of companies on the TSE.

The current research examines the moderating effect of the corona virus crisis on the relationship between social responsibility activities on company value and stock returns in companies listed on the Tehran Stock Exchange.

This research is practical in terms of purpose, and from the aspect of identification method, it is correlation and among descriptive research. The statistical population of the research is the Tehran Stock Exchange and the research sample is 135 companies admitted to the Tehran Stock Exchange in a 4-year period between 2017 and 2018. In order to test the hypotheses of the research, multivariate regression was used with combined data and Eviuse software.

The results showed that the social responsibility of the CSR Company leads to an increase in stock returns and company value. In addition, the Corona epidemic has a moderating effect of social responsibility on company value and stock returns. As a result, this crisis reduces the positive effect of social responsibility on company value and stock returns. In this way, it is possible to understand the importance of corporate social responsibility measures in the return of shares and the value of companies, especially in critical periods such as the spread of the Corona epidemic virus.

Contribution: 

In this research, the moderating effect of the actual shock of the corona virus on the relationship between social responsibility activities, company value and stock returns has been investigated, is that by examining a real shock, the relationship between these variables and predicting their behavior in other crises is discussed.

The main purpose of this research is to investigate the impact of the social performance index on the efficiency of banks. In order to reach this goal, a 10-year period was considered during the years 1390 to 1399, and finally 19 banks were selected as the study population. The independent variable of this research is the social performance index of banks. And in order to compile the social performance index checklist, meta-combination method was used. Then, to measure the value of the social performance index, the content analysis method with the index approach (the number of disclosed items over the total number of items that can be disclosed) has been used. Also, the dependent variable is the efficiency of banks. The statistical method used to test the hypothesis proposed in the research is "panel data". The results of the research show that there is a positive and significant relationship between the social performance index and bank efficiency. That is, the more attention is paid to the social performance index in banks and the more money is spent to make them operational, the efficiency of the bank will also increase, and on the other hand, the estimation coefficient shows 0.44 for social performance indicators.

Social trust is an influential factor in the formation of discipline in social relations and the basis for the participation and cooperation between members of society and ultimately the economic, social, political and cultural development of that community. According to stakeholder theory, auditors' social responsibility for promoting social trust, transparency of information, and public confidence, plays a vital role and responsibility. Therefore, based on this argument, the present study investigates the relationship between social trust and social responsibility using structural equation modeling approach. For this purpose, Safari Nia and Sharif [8] questionnaire was used to measure social trust. The questionnaire was sent to 116 companies. Finally, 82 companies answered the questionnaires and were included in the statistical analysis. The findings indicate that companies with higher levels of social trust are more likely to disclose financial and non-financial information including social responsibility. Therefore, according to the research findings, the level of social trust leads to increased corporate social responsibility.

The Sustainable Development Performance is a vital issue to win the trust of investors, which can ensure the survival of the company in today's competitive markets. Investors Sentiment and their trust can affect both the company's performance and the market's performance. Based on this, this study examines the relationship between the company's sustainable development performance, investors' sentiments and Managerial overconfidence using information and data of companies admitted to the Tehran Stock Exchange during the years 2013 to 2022. Multivariate linear regression method was used to analyze the data. The obtained results show that all four dimensions of sustainable development performance of companies (economic, social, accounting and environmental dimensions) have a significant impact on Investor Sentiment. Also, the results confirmed the positive and direct impact of Investor Sentiment on Managerial overconfidence. The results of this study show the role and importance of sustainable development performance for companies from a new perspective.

The evaluation of the social responsibility of the internal auditor shows the effects of the non-financial goals of an organization and can lead to the improvement of the quality of audit services. The purpose of this research is Auditing services quality improvement based on the independent auditing attitude of the social responsibility. based on which, each of the respondents of the statistical community (independent auditors) is based on the existence and size of each of the model indicators in the organization. They answered based on the 5-option Likert and the data of this questionnaire was entered into Smart PLS software. The results found indicate that from the point of view of independent auditors, organizational factors, support and programs of the government and the auditor have a significant effect on improving the quality of audit services due to the quality of financial statements. The general result of the research indicates that the responsibility of internal auditors increases the effectiveness and economic efficiency of audits and helps auditors in providing quality public services.

Governments, through financial services organizations, enact regulations to improve financial literacy and inclusion for consumers or the general public. According to these regulations, all financial service businesses are required to prepare an activity plan to promote financial literacy in the society. The implementation of the plan can be part of the company's social responsibility activities and as an effort to support programs to increase financial literacy and strengthen financial inclusion so that they can have a closer and more intensive interaction with people directly. Therefore, the purpose of this article is to investigate the effect of financial literacy and attitude towards money with the mediating role of social responsibility on financial well-being.This study uses a mixed approach (primary qualitative and quantitative case study). The number of sample members was used from Cochran's formula for unlimited society and data was collected from 398 people through a questionnaire among managers, experts, students and ordinary people living in Tehran and in the time period of 1400. Structural equation modeling method and PLS software were used to test the hypotheses.The results of the structural model of the standard coefficients of financial literacy and attitude towards money on financial well-being equal to 0.407 and 0.314, as well as the standard coefficients of financial literacy and attitude towards money with the mediating role of social responsibility on financial well-being are estimated to be equal to 0.253 and 0.521, which show that The variable of social responsibility has an effect on the relationship between financial literacy and attitude towards money on financial well-being. Learning experiences increase understanding of the importance of ethics and personal responsibilities and help individuals develop interpersonal skills, cultural skills, and moral sensitivity while improving technical skills in their field.

Given the significant role of corporate social responsibility, employer branding, and corporate reputation in the success of organizations and their competitive advantage, the present study aims to investigate the relationship between corporate social responsibility, employer branding, and corporate reputation. This research has been conducted with an applied objective and a descriptive research method. The statistical population of this study includes financial employees of industrial companies in Yazd province, and using the Cochran formula, a sample of 288 individuals was selected. A questionnaire was used to measure the research variables, and the structural equation modeling approach using partial least squares was employed for hypothesis testing and data analysis. The results indicate that corporate social responsibility has a positive and significant impact on employer branding and corporate reputation. Employer branding also has a positive impact on corporate reputation and contributes to the creation of a positive reputation for organizations. According to the research findings, organizations should attach great importance to corporate social responsibility and create a suitable brand to achieve a good reputation. These factors create a better image of the organization's brand help meet social expectations and achieve their economic goals

The purpose of this research is to investigate the effect of the quality of internal control on the disclosure of social responsibility information in companies listed on the Tehran Stock Exchange. In line with the purpose of the research, a hypothesis was formulated. In order to test this hypothesis, using the systematic elimination method, a sample of 106 companies was selected from among the companies admitted to the Tehran Stock Exchange during the years 2013 to 2014. For data analysis and hypothesis testing, multivariate regression models have been used using the combined data method. The results of the research hypothesis showed that the quality of internal control has a positive and significant effect on the disclosure of social responsibility information.

The purpose of this systematic review and meta-analysis is to analyze the effect of social responsibility on financial performance and explain the moderating role of company size in Iranian studies.

The research method is a systematic review using the meta-analysis technique. The statistical population of research articles and theses published during the years 1388 to 1400 is 186 cases. Based on the research protocol, 25 studies were examined as the final sample. The present research was conducted as a meta-analysis using cma2 software. Cochran's Q test was used to analyze heterogeneity.

Research findings show that social responsibility has a significant effect on financial performance in previous studies in Iran. Also, the regression analysis in the present study shows the significant role of the moderator of the company size.

Based on the research results, despite the existence of contradictory results in Iranian studies, social responsibility has a significant effect on financial performance.

Knowledge enhancement:

 The present research adds knowledge in terms of enriching the theoretical literature in the field of financial performance and a reliable idea of the impact of social responsibility on financial performance and the moderating role of company size, as well as compiling practical information for Iranian companies.

Auditing in society's main task and role are to accredit companies' financial statements. Considering the importance of audit operations and disclosure of social responsibility by companies, the present study investigated the relationship of social responsibility disclosure on audit operations.

 We have made a sample of 125 companies listed on the Tehran Stock Exchange, studying a seven-year sample period from 2015 to 2021 and measured their extent of social responsibility disclosure as an independent variable (based on a standard checklist included 17 components (consists of three main dimension: social, environmental and economic). We have examined its effect on the auditor's opinion and the delay in the auditor's report as two dependent variables in two regression models separately. 

The first hypothesis showed that the disclosure of corporate social responsibility has a significant positive effect on the type of statement submitted by the company auditor. The Second hypothesis showed that a Positive relationship between social responsibility disclosure and delay in providing audit report.

We concluded that social responsibility disclosure directly affects the auditor's opinion and indicates that the more corporate social responsibility disclosure, the higher the quality of financial statements. Disclosure of social responsibility delays in submitting an audit report shows an Positive and significant relationship.

Enlightenment: 

Finally, the results of this study contribute to the literature by highlighting the role of the social responsibility disclosure in the audit operations and judgment and decision-making in accounting. 

 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.