HE IMPACT OF ACCOUNTANTS’ ETHICAL APPROACHES ON THE DISCLOSURE QUALITY OF CORPORATE SOCIAL RESPONSIBILITY INFORMATION AN ISLAMIC PERSPECTIVE IN IRAN

Автор(и)

  • Mehdi Khalilpour
  • Yahya Kamyabi
  • Seyed Ali Nabavi Chshmi
  • Mohammad Taghipour

DOI:

https://doi.org/10.32461/2226-3209.1.2018.178689

Анотація

Abstract. The focus of business units on maximizing profits, tackling competitive challenges, emphasizing short-term outcomes, and delivering diverse accounting services has put accountants in a climate of conflict and pressure that has led to unethical outcomes for them. Accounting plays a key role in the social and economic progress of a nation. Ethical standards are a hallmark of the accounting profession. The key question is how the ethical approaches of accountants have an impact on the disclosure quality of corporate social responsibility information. The main purpose of this study is to test a modified Multidimensional Ethics Scale (MES) to measure the ethical evaluations of accountants and financial managers to
determine the effects Accountants’ Ethical Decision Making on the CSR. Overall, The results show that there is a positive and significant relationship between the ethical approaches of accountants and the quality of disclosure of accounting information.
Keywords: Ethics, Multi dimensional, Ethics Scale, CSR, ICSR.

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