M.A. Thesis:

Voluntary CSR disclosure٫ institutional environment٫ and independent audit demand Companies Listed in Tehran Stock Exchange

Abstract: This study evaluates the effect of voluntary disclosure of social responsibility on the organizational environment and the requirement of independent audit of companies listed on the Tehran Stock Exchange. The statistical population of the study is Tehran Stock Exchange companies, in which 104 companies were selected during the time period from the beginning of 1391 to the end of 1397 for 7 years with the necessary conditions. In this study, panel data model was used to test the hypotheses. The statistical method used in this study is the combined data method that was used to analyze the data of Eviews7 software. The results showed that companies that voluntarily disclose social responsibility are more likely to require an independent auditor than companies that do not disclose social responsibility. Also, companies that do voluntary disclosure of social responsibility also the result of the third hypothesis showed that there is a relationship between social responsibility and audit fees. Keywords: Voluntary disclosure of social responsibility, Organizational environment, Independent audit request

Keywords: Voluntary disclosure of social responsibility, Organizational environment, Independent audit request