Voluntary disclosure of corporate social responsibility has a broad concept that has been investigated in various aspects. The purpose of this study is to identify the impact of audit quality on voluntary disclosure of corporate social responsibility by emphasizing the role of institutional owners. The present study was performed by using combined data of 160 companies listed on the Tehran Stock Exchange during the years 1390 to 1398 (1440 years) and multivariate regression method. The results show that there is a positive and significant relationship between audit size and voluntary disclosure of corporate social responsibility. However, there is no significant relationship between auditing fees and voluntary disclosure of social responsibility. On the other hand, institutional owners moderate the relationship between auditor size and corporate social responsibility. However, institutional owners do not influence the relationship between audit fees and liability. In general, institutional owners have acted as an effective regulatory tool and have been able to encourage companies to conduct and disclose social responsibility activities.
Daryaei, A. A. (2022). Impact of audit quality on disclosure of corporate social responsibility: The role of institutional owners. Applied Research in Financial Reporting, 10(2), 133-169.
MLA
Abbas Ali Daryaei. "Impact of audit quality on disclosure of corporate social responsibility: The role of institutional owners". Applied Research in Financial Reporting, 10, 2, 2022, 133-169.
HARVARD
Daryaei, A. A. (2022). 'Impact of audit quality on disclosure of corporate social responsibility: The role of institutional owners', Applied Research in Financial Reporting, 10(2), pp. 133-169.
VANCOUVER
Daryaei, A. A. Impact of audit quality on disclosure of corporate social responsibility: The role of institutional owners. Applied Research in Financial Reporting, 2022; 10(2): 133-169.
