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Investigating the relationship between of Corporate Social Responsibility Disclosure and Audi Fees

    Authors

    • Reza Jamei 1
    • Ghasem Najafi 2

    1 Faculty Member of Accounting, University of Kurdistan, Sanandaj, Iran

    2 Accounting- University of Kurdistan- Sanandaj- Iran

,

Document Type : Research Paper

10.30479/jfak.2019.10052.2403
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Abstract

Objective: This study is to identify the relationship between of corporate social responsibility disclosure and audi fees with emphasis on government ownership in listed companies in Tehran stock exchange.
Methods: In order to achieve the purpose and by systematic elimination sampling method, 84 firms selected as a final sample during 2012 to 2018 which in general 588 firm-years observation are considered in analysis of hypotheses.To test hypotheses, multivariable regression model and ordinary least squares method were used.
Results: Findings of the study show that there is a positive and significant relationship between the corporate social responsibility disclosure and audit fees. The results also showed that government ownership has a negative and significant effect on the relationship between corporate social responsibility and audit fees.
Conclusion: Since the concept of corporate social responsibility is a new concept and a lack of a legal framework for disclosure, more audit work is required, leading to an increase in audit fees. In addition, companies that have more government ownership, due to less use of disclosure of social responsibility, will lower the auditor's efforts and risk, which will result in lower audit fees.
Knowledge: The present study examines the impact of disclosure of corporate social responsibility on audit fees with an emphasis on state ownership, can be available for existing literature, and reveal the impact of disclosure of social responsibility in assessing audit risk for determining audit fees.

Keywords

  • audit fees
  • Corporate Social Responsibility
  • government ownership

Main Subjects

  • International Accounting
  • Financial Accounting
  • Auditing
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References
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    • PDF Download: 2,779
Financial Accounting Knowledge
Volume 6, Issue 1 - Serial Number 20
June 2019
Pages 137-161
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  • Article View: 3,333
  • PDF Download: 2,779

APA

Jamei, R. and Najafi, G. (2019). Investigating the relationship between of Corporate Social Responsibility Disclosure and Audi Fees. Financial Accounting Knowledge, 6(1), 137-161. doi: 10.30479/jfak.2019.10052.2403

MLA

Jamei, R. , and Najafi, G. . "Investigating the relationship between of Corporate Social Responsibility Disclosure and Audi Fees", Financial Accounting Knowledge, 6, 1, 2019, 137-161. doi: 10.30479/jfak.2019.10052.2403

HARVARD

Jamei, R., Najafi, G. (2019). 'Investigating the relationship between of Corporate Social Responsibility Disclosure and Audi Fees', Financial Accounting Knowledge, 6(1), pp. 137-161. doi: 10.30479/jfak.2019.10052.2403

CHICAGO

R. Jamei and G. Najafi, "Investigating the relationship between of Corporate Social Responsibility Disclosure and Audi Fees," Financial Accounting Knowledge, 6 1 (2019): 137-161, doi: 10.30479/jfak.2019.10052.2403

VANCOUVER

Jamei, R., Najafi, G. Investigating the relationship between of Corporate Social Responsibility Disclosure and Audi Fees. Financial Accounting Knowledge, 2019; 6(1): 137-161. doi: 10.30479/jfak.2019.10052.2403

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