The Impact of the Institutional Environment on the Relationship between Voluntary Disclosure of Corporate Social Responsibility and Auditor Demand

The present study The Impact of the Institutional Environment on the Relationship between Voluntary Disclosure of Corporate Social Responsibility and Auditor Demand. This research is practical in terms of purpose and in terms of methodology, the correlation is of the causal type (after event). The systematic elimination sampling, 86 companies were selected as sample and were investigated in the period of 9 years between 2011 and 2019. The method used to collect information is a library and data are collected for measuring variables from the codal website and corporate financial statements and in Excel, basic calculations have been made then, to test the hypotheses of the software stata was used. The results of the research show that there is no relationship between voluntary disclosure of corporate social responsibility and the rating of the auditing firm. Also, the audit firm's rating does not affect the relationship between voluntary disclosure of corporate social responsibility and audit costs. However, voluntary disclosure of corporate social responsibility has an adverse effect on audit costs. Also, improving the organizational environment has an adverse effect on auditing fees. However, improving the organizational environment does not affect the audit firm's ranking. Also, improving the organizational environment does not affect the relationship between voluntary disclosure of corporate social responsibility and the rating of the auditing firm