Master of Accounting, Mehrgan Institute of Higher Education, Mahalat, Iran.
Abstract
The purpose of this research is to investigate the effect of the quality of internal control on the disclosure of social responsibility information in companies listed on the Tehran Stock Exchange. In line with the purpose of the research, a hypothesis was formulated. In order to test this hypothesis, using the systematic elimination method, a sample of 106 companies was selected from among the companies admitted to the Tehran Stock Exchange during the years 2013 to 2014. For data analysis and hypothesis testing, multivariate regression models have been used using the combined data method. The results of the research hypothesis showed that the quality of internal control has a positive and significant effect on the disclosure of social responsibility information.
Goodarzi, S. (2023). The effect of internal control quality on social responsibility disclosure. Journal of Accounting and Management Vision, 6(86), 86-102.
MLA
Somayeh Goodarzi. "The effect of internal control quality on social responsibility disclosure". Journal of Accounting and Management Vision, 6, 86, 2023, 86-102.
HARVARD
Goodarzi, S. (2023). 'The effect of internal control quality on social responsibility disclosure', Journal of Accounting and Management Vision, 6(86), pp. 86-102.
VANCOUVER
Goodarzi, S. The effect of internal control quality on social responsibility disclosure. Journal of Accounting and Management Vision, 2023; 6(86): 86-102.
