Title: Corporate social responsibility, internal control and accounting conservatism (evidence from Tehran stock exchange)

Authors: Mohammad Mahmoodi; Mohammad Mahmoodi

Addresses: Department of Accounting, Islamic Azad University, Firoozkuh Branch, 009821, Iran ' Department of Accounting, Islamic Azad University, Firoozkuh Branch, 009821, Iran

Abstract: The present study has investigated if the internal control and corporate social responsibility (CSR) affects accounting conservatism in listed companies of Tehran stock exchange. In order to find the answer of designed questions, the data of 125 companies of Tehran stock exchange during 10 years from the beginning of 2011 to the end of 2020 were extracted and statistical tests were performed on them. The method of the 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 using statistical methods and econometrics to investigate the effect of the variables on the dependent variable. Findings show that there is a significant and negative relation between corporate social responsibilities and accounting conservatism, also the internal control and CSR have no effect on accounting conservatism.

Keywords: CSR; corporate social responsibility; internal control; accounting conservatism; Tehran stock exchange; disclosure; internal control weakness.

DOI: 10.1504/IJAAPE.2024.138477

International Journal of Accounting, Auditing and Performance Evaluation, 2024 Vol.20 No.3/4, pp.421 - 436

Received: 27 Dec 2022
Accepted: 12 Sep 2023
Published online: 07 May 2024 *

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