Providing the Optimal Model of Auditing Social Responsible Observance Using Structural Equations Exploratory Factor Analysis

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.