M.A. Thesis:

Social responsibility and capital market response by considering the role of variable auditing quality moderator

The purpose of this study is to investigate the relationship between social responsibility and the capital market response with the moderating role of audit quality. This issue has been collected through library data collection as well as documentary method through review of available financial statements of 145 stock companies in the period 1396-96 in Tehran Stock Exchange. Data analysis has been refined both conceptually and empirically, and various statistical techniques play important roles in inferences and generalizations. The results show that there is a significant relationship between corporate social responsibility disclosure and capital market response and also that audit quality moderates the relationship between corporate social responsibility and capital market response. This research will help managers develop effective corporate social responsibility policies to achieve financial performance and humanitarian goals. It also provides insights for companies on the role of social responsibility in future profits

Keywords: Social Responsibility, Audit Quality, Capital Market Response