Department of Accounting.Faculty of Humanities.Islamic Azad University. Isfahan Branch
Abstract
The present study investigates the effect of auditor size on the relationship between voluntary disclosure of social responsibility and auditing fees in companies listed on the Tehran Stock Exchange. 1399, from which 80 companies were finally selected as a sample by the systematic removal method. This research is applied in terms of purpose and correlational research in terms of nature. Multivariate linear regression and composite data of these companies have also been used to analyze the hypotheses.Finally, the results of hypothesis testing showed that there is no relationship between voluntary disclosure of social responsibilities and the size of the auditor. Also, there is no significant relationship between voluntary disclosure of social responsibilities and auditing fees. Social and auditing fees are not effective.
nasr,S. (2022). Investigating the impact of auditor size on the relationship between voluntary disclosure of social responsibility and audit fees. Journal of Accounting and Management Vision, 5(64), 40-53.
MLA
nasr,S. . "Investigating the impact of auditor size on the relationship between voluntary disclosure of social responsibility and audit fees", Journal of Accounting and Management Vision, 5, 64, 2022, 40-53.
HARVARD
nasr S. (2022). 'Investigating the impact of auditor size on the relationship between voluntary disclosure of social responsibility and audit fees', Journal of Accounting and Management Vision, 5(64), pp. 40-53.
CHICAGO
S. nasr, "Investigating the impact of auditor size on the relationship between voluntary disclosure of social responsibility and audit fees," Journal of Accounting and Management Vision, 5 64 (2022): 40-53,
VANCOUVER
nasr S. Investigating the impact of auditor size on the relationship between voluntary disclosure of social responsibility and audit fees. Journal of Accounting and Management Vision, 2022; 5(64): 40-53.
