The Effect of Corporate Social Performance on Audit budget Moderating Role of the Emphasis of Matter Paragraphs in Audit Report
audit budgets based on the judgement of audit risk related to firm and managerial characteristics. They increase audit hours when they perceive that client companies are riskier. thus, audit hours reflect auditors’ perceptions of the firm.
The source of information related to the disclosure of corporate social responsibility performance information (checklist) is the report of the activities of the board of directors of companies on the Cadal site. Also in this research for data analysis, SPSS and EVIEWS software have been used. To test our hypotheses, Multivariate regression analysis based on composite-panel data was used to test the research models.
we found that Corporate Social Performance has a negative relation with audit budget, Also, the emphasis emphasis of matter paragraphs (EOM) affects this relationship.riginality/value: This research helps users identify motives for disclosing information about CRS and EOM provides a clue to the judgment of immoral managers.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.