An Analysis of the Acceptance of Corporate Citizenship from the Perspective of Audit Committee

  • سال انتشار: 1401
  • محل انتشار: مجله بین المللی مالی و حسابداری مدیریت، دوره: 7، شماره: 27
  • کد COI اختصاصی: JR_IJFMA-7-27_010
  • زبان مقاله: انگلیسی
  • تعداد مشاهده: 181
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نویسندگان

Yasser Rezaei Pitenoei

Associate Professor of Accounting, University of Guilan, Rasht, Iran.

mehdi safari gerayli

Department of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran.

Kamran Mohammad hoseini

MA in Accounting

Mohammad Gholamrezapoor

MA in Accounting, Auditor of Behdad Hesab Aria Institute.

چکیده

Society benefits from the activities and behaviors of companies, and Corporate Citizenship as a member of the community has the responsibility of being accountable to the company. Also, corporate social responsibility disclosure (Corporate Citizenship) is more important in decision-making of investors. On the other hand, corporate social responsibility disclosure will improve with corporate governance mechanism that set of rules on basis of handling, controlling and monitoring. So, the main aim of this research is to investigate the impact of existence of audit committee on CSR disclosure. The research hypothesis was developed on a basis of a sample of ۱۴۹ firms listed on the Tehran Stock Exchange during the years ۲۰۱۲-۲۰۱۸, and then was tested using multivariate regression model based on panel data. The results indicate that the presence of audit committee is positively associated with corporate social responsibility disclosure. Research findings, while expanding the theoretical literature on social accounting, it can help investors, capital market regulators, and other stakeholders better understand the impact of the audit committee on disclosing social responsibility and accepting corporate citizenship and provide useful information to investors and guide them in their decisions.

کلیدواژه ها

Audit Committee, Corporate Social Responsibility Disclosure, Corporate Citizenship

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