Social trust and accounting conservatism with emphasis on the role of internal control

The present study has investigated the relationship between social trust and accounting conservatism with emphasis on the role of internal control in listed companies of Tehran stock exchange. In order to find the answer of designed questions, the data of ۱۲۵ companies of Tehran stock exchange during ۱۰ years from the beginning of ۲۰۱۱ to the end of ۲۰۲۰ were extracted and statistical test were performed on them. The method of present research is descriptive-correlation and it ’s design is experimental and uses an Ex-post fact research design. In order to test research hypotheses, multivariate linear regression has been used which is based on panel data and a combination of cross-sectional and time series used statistical methods and econometrics to investigate the effect of the independent variable on the dependent variable.Findings of research showed that there is a significant and negative relation between social trust and accounting conservatism, also there is a significant and negative relation between internal controls and accounting conservatism; and internal controls do not balance the relation between the social trust and accounting conservatism.

کلیدواژه ها:

social trust ، accounting conservatism ، Internal Controls