Investigating the impact of the moderating role of audit quality on the relationship between income management and social responsibility

The purpose of this research is to investigate the effect of the moderator role of audit quality on the relationship between income management and social responsibility in companies listed on the Tehran Stock Exchange. The information obtained in relation to the variables of the research was entered into an Excel spreadsheet and then analyzed using Eveyuz software. Corporate social responsibility has no effect. The size of the audit firm has a positive effect on the relationship between profit management and corporate social responsibility disclosure, and finally, the third hypothesis test showed that the auditor's expertise in the industry has a positive effect on the relationship between corporate profit management and corporate social responsibility disclosure. Corporate social responsibility discloses information that organizations act on in their business environment and are responsive to the commercial, economic, legal, ethical, environmental and social expectations of society. Because organizations have great responsibilities towards their employees, shareholders, customers, government, suppliers, creditors, and in general, all their stakeholders, the disclosure of the company's social responsibility improves the ability of analysis and prediction accuracy.