Investigating the effect of audit quality on the relationship between social responsibility and debt expense in companies listed on the Tehran Stock Exchange

The present study investigates the adjusting role of audit quality on the relationship between social responsibility and debt expense in companies listed on the Tehran Stock Exchange. For this purpose, a sample consisting of 124 companies listed on the Tehran Stock Exchange in the period 1393 to 1398 was selected. This research is random, correlational and post-event. Multivariate regression technique using panel data method was used to test the hypotheses. The research findings indicate that there is a negative and significant relationship between social responsibility and the cost of debt of the company and the performance of social responsibility reduces the cost of debt and moderates the audit quality of this relationship.