جستجوی مقالات مرتبط با کلیدواژه « مسئولیت اجتماعی » در نشریات گروه « حسابداری »

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 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.

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 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.

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.

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.

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.

The main goal of Haaz research is to explanation social responsibility reporting in iran. This research is of an exploratory type with a qualitative approach and a data theorizing method, which has reached saturation by conducting interviews with experts in the field of financial and social reporting and environmental protection in the years 2022 and 2023 using the purposeful sampling method. The results of the research have led to the presentation of the reporting model of social responsibility, including causal conditions, strategies and consequences resulting from the creation of said reporting. According to the findings of the research, causal conditions include environmental requirements and incentives, social conditions, cultural, religious, economic and political characteristics of the country and international characteristics. Also, the findings of the researcher show that in order to achieve the aforementioned goal, strategies such as the attention of the government and the stock exchange organization, creating the necessary cultural platform in the board of directors, preparing the relevant reporting framework, establishing the social responsibility committee in companies, and creating the necessary executive infrastructure in the society are necessary. The consequences of creating social responsibility reporting include increasing social trust, improving business conditions, promoting the brand, preserving the environment, and managing future crises. The findings of this research can contribute to the development of social responsibility reporting literature in Iran.

Recognition of different aspects of corporate social responsibility is increasingly important. Therefore, knowing previously researched issues in this regard is considered as an unavoidable necessity for future studies. The main purpose of the present study is to review the content of published scientific papers in this term, gain more knowledge about social responsibility, and find out the research gaps in this regard. In the present research, content analysis, that is a qualitative method to analyze and identify previous research works during a five-year period from 2016 to 2020, was used. Ultimately, among 2372 scientific papers published in this regard, 68 articles in 16 specialized accounting journals with the keyword of social responsibility were chosen for analysis. The results showed that 38 articles out of 68 ones under review have dealt with economic impacts of social responsibility on corporate financial performance. Although the number of articles published in terms of the social aspect of this issue is less than those about economic aspects, the former with 12 subcategories has a more extensive thematic range compared to the latter. The percentage of social responsibility studies compared to all published articles is 2.87%. The main application of the findings in this paper is classification of the previously conducted research articles that is useful to find the gaps in terms of corporate social responsibility. Despite proved positive impacts of corporate social responsibility on the betterment of financial and non-financial performance of organizations in many internal and external research studies, lack of a unified standard for to report social responsibility on the one hand, and arbitrary behavior of directors to report social and environmental activities on the other hand, have made the information in this term less sufficient and as a result, research about social responsibility faces some challenges.

The main purpose of the present research is to study the intervening role of financing and human capital policies on the correlation between social responsibility and innovation of corporations accepted in Tehran Stock Exchange.

Five hypotheses were introduced in line with the research objectives. Multiple linear regression and mixed data were used to test the research hypotheses. The statistical sample consisted of 102 corporations accepted in Tehran Stock Exchange that were chosen by convenient sampling during the years 2013 to 2020.

The results indicated that there is a significantly negative relation between corporate social responsibility and corporate innovation. Furthermore, social responsibility has a significantly negative effect on human capital. Thus, according to the results of multiple regression, the intervening role of human capital between corporate social responsibility and innovation is confirmed. Moreover, the results showed that social responsibility has no significant impact on financing policy. Therefore, the variable of financing policy does not intervene in the relation between corporate social responsibility and innovation. Companies should invest in innovative activities and social responsibility to gain legitimacy and respond to different expectancy of beneficiaries.

Corporates that fulfill their social responsibility actively, have more access to credit and gain better debt conditions. Companies which have a tendency towards social responsibility activities, bring more innovation in their products and procedures due to different reasons. By performing social responsibility activities, they support motivation, participation, and commitment of human resources in order to increase corporate innovation.

This research is trying to study the effect trading with dependent individuals on companies value With emphasis on social responsibility of companies..

In current research, all the companies listed on the Tehran Stock Exchange were selected as target community and the 128 eligible companies were selected as the sample by applying conditions and restrictions. Also, it was used multiple linear regression model to test the research hypotheses. The analysis of the regression model resulted from the research process and studying the significance of the regression model and coefficients of the variables have been performed using Stata15 software

Findings of the first hypothesis indicates that there is a Negative and meaningful relationship between trading with dependent individuals and companies value. also the second hypothesis indicates that there is a positive and meaningful relationship between social responsibility and companies value and, social responsibility has a positive and meaningful effect on the relation between trading with dependent individuals and companies value

Social responsibility improves the relation between trading with dependent individuals and companies value and this eventually it will increase the Wealth of shareholders.

Contribution: 

The results of the research, in order of filling the lack of researches in this field, Investors, Capital market legislators, and helps other users to make better decisions.

Some studies have shown that managers' narcissism can affect the choice of leadership styles in accounting (including management, social responsibility, financial reporting quality, etc.). Since no study has been done to evaluate the impact of managers' narcissism on leadership styles in accounting, present study intends to examine this issue; therefore, the present study evaluates the relationships between managers' narcissism, selection of leadership styles in accounting. The statistical population of this study includes managers of companies in Tehran Stock Exchange. Because access to all members of the statistical community was not possible, the available sampling method was used. Therefore, the questionnaires were distributed among individuals and a total of 150 completed questionnaires were collected. Data analysis was performed using structural equations and with the help of LISREL software. The findings of the research showed that managers' narcissism had a greater impact on the transformational leadership style in accounting than the practical one. In addition, managers narcissism affect on practical leadership style and transformational leadership style in determining companies business strategy, social responsibility , profit management and financial reporting quality.

The purpose of this study was to investigate The effect of auditors' personality characteristics on Job Satisfaction with Mediating Role of understanding of social responsibility  in 2022. The results showed the effect coefficient of personality traits on social responsibility. The effect of neuroticism, extroversion and conscientiousness on the understanding of social responsibility is significant. Conscientiousness makes people deal with the issues of society and their profession with heart satisfaction and a sense of responsibility and full commitment and observe the ethical principles governing their profession. The effect of personality traits on job satisfaction shows that neuroticism, extroversion and agreeableness have a significant effect on job satisfaction. Also, the findings showed that the understanding of social responsibility has a positive and significant effect on job satisfaction. Auditors have a positive and enjoyable attitude towards work experiences with the understanding of social responsibility and the positive impact of the profession on the lives of others and society. Finally, the understanding of social responsibility plays a mediating role in the relationship between personality traits and job satisfaction. Extraversion and conscientiousness characteristics of auditorslead to an increase in the understanding of social responsibility and the importance of the profession for society. This causes the auditor to give more importance to the fulfillment of job goals and work with higher theoretical accuracy, and as a result, his job satisfaction increases.

Nowadays, identifying the factors affecting the credit rating in terms of comparing the credit risk of an economic enterprise with other economic enterprises and in terms of the competitiveness of the economic enterprise is of particular importance. This research has been carried out with the aim of investigating the effect of social responsibility on the credit rating of companies. The current research is an applied research in terms of its purpose. Also, in this research, considering the type of data and analysis methods available, the combined data method has been used. the method of data collection, the method of mining documents and referring to databases; And the data analysis method is inferential. In the current research, the required data has been extracted from Rahavard Novin software, financial statements of companies and Sandakavi, as well as the Kodal website. . In order to test the research hypotheses, the combined data model was used. The results of the research hypotheses show that the disclosure of social and environmental information has a positive and significant effect on the credit rating of companies.

Social and environmental responsibility is inflicted with arbitrary behavior in the Iranian banks because reporting them is optional and there is not a single standard to reassure accountancy services and confirm those reports. The present research relies on content analysis, and the data is collected by library study, electronic (email) or face-to-face interviews. The results showed that pivot categories related to the social responsibility of banks include performing social responsibility through their business transactions as well as special attention to social and environmental issues. Moreover, pivot categories related to reporting the social responsibility of banks involve reporting their undertaken social responsibility, reassuring and supervisory services referring to their reports, reforming accountability and transparency procedures, and maintaining moral values. The results indicate the significant importance of performing the banks' responsibility simultaneously with their business transactions and that using these methods can decrease their economic costs. As for reporting social responsibility of the banks, we refer to their effective use of physical facilities available in their branches with the least economic cost to reflect their social and environmental activities as well as the need for the establishment of supervisory institutions to ensure the performance of the social responsibilities.

The relationship between organizational social responsibility and budget provision is an important aspect in the quality analysis of the production industry. In this study, the factors of corporate social responsibility merged with the expansion aspects of the production life cycle. The purpose of the present study is to review the effect of corporate social responsibility on the provision of life-cycle budget. This research was conducted using the annual data from the accepted corporations in Tehran Stock Exchange from 2013 to 2020. By systematic deletion method, 152 corporations were chosen as the statistical sample. Data analysis was conducted by Excel and EViews and hypothesis testing was done by multivariate linear regression based on panel data. The results showed that organizations in different life-cycles have different limitations for budget provision and that the corporates' social responsibility behavior can decrease the limitation of their budget provision. Moreover, corporate social responsibility can immensely lower budget provision limitations in different life-cycle parts using various methods.