Investigating the effect of internal controls on the relationship between the level of social responsibility and the sensitivity of investment on cash flow

Although the amount of investment of companies is caused by several factors. But the internal control factor is expected to have an effect on the cash flow of the company and the social responsibility of the companies. Therefore, the aim of the research is to answer the question of what is the effect of internal controls on the relationship between the level of social responsibility and the sensitivity of investment to cash flow. The research method is descriptive and causal-correlation in terms of relationship between variables and practical in terms of purpose. The statistical population of companies admitted to the Tehran Stock Exchange and the sample includes 140 companies during the years 2015 to 2019. The regression method and panel data as well as the fixed effects model were used to process the hypotheses and Wes Weaver software was used to search for the most cited authors. The level of social responsibility with the sensitivity of cash flow investment and internal controls has a negative and significant effect on the relationship between the level of social responsibility. Therefore, it can be argued that the disclosure of social responsibility reports will increase the quality of accounting information and reduce information asymmetry,