The impact of the quality of internal control on the information content of corporate social responsibility reports: An exploratory study of the opinions of a sample of internal auditors in Iraqi companies
Article Sidebar
THIS IS AN OPEN ACCESS ARTICLE UNDER THE CC BY LICENSE
Main Article Content
Abstract
This study aims to test the effect of the quality of internal control on the information content of corporate social responsibility reports. The research was conducted using a questionnaire that was distributed to a sample of accountants and auditors working in Iraqi companies, and the data was analyzed using the SPSS program. The results showed that there is an effect of the quality of internal control on the information contained in the corporate social responsibility reports. The study provides important insights for organizations, auditors, and other stakeholders who are looking to improve the quality of CSR reporting and contributes to the growing body of literature on this topic.
Downloads
Article Details
References
أولاً. المصادر العربية:
الزهرة، بنيدر، سعاد، حاج محمد، (2022)، دور الرقابة الداخلية في تحقيق المسؤولية الاجتماعية، دراسة حالة الصندوق الوطني للتأمينات الاجتماعية للعمال الأجراء - وكالة أدرار- رسالة ماجستير، كلية العلوم الاقتصادية والعلوم التجارية وعلوم التسيير، جامعــــة أحمــد درايـــة –أدرار، الجزائر.
مالك، ياسر صاحب، (2017)، المقومات الأساسية للرقابة الداخلية وأثرها على فاعلية أجهزة الرقابة والتدقيق الداخلي دراسة تطبيقية في عينة من -الجامعات الحكومية، المجلد 1، العدد44، مجلة مركز دراسات الكوفة، جامعة الكوفة، العراق.
محمود، صدام محمد، حسين، علي ابراهيم، حسون، ليث نعمان، (2018)، أهمية الإفصاح المحاسبي عن المسؤولية الاجتماعية وانعكاسه في بيان دور المنشآت في تحقيق الرفاهية الاجتماعية دراسة استطلاعية لآراء عدد من المحللين الماليين في سوق العراق للأوراق المالية، المجلد 2، العدد 42، مجلة تكريت للعلوم الادارية والاقتصادية، كلية الادارة والاقتصاد، جامعة تكريت، العراق.
ثانياً. المصادر الأجنبية:
Al-Thuneibat, A. A., Al-Rehaily, A. S., & Basodan, Y. A., (2015), The impact of internal control requirements on profitability of Saudi shareholding companies. International Journal of Commerce and Management, 25(2), 196-217.
Bimo, I. D., Prasetyo, C. Y., & Susilandari, C. A., (2019), The effect of internal control on tax avoidance: the case of Indonesia. Journal of Economics and Development, 21(2), 131-143.
Chang, Y. T., Chen, H., Cheng, R. K., & Chi, W., (2019), The impact of internal audit attributes on the effectiveness of internal control over operations and compliance. Journal of Contemporary Accounting & Economics, 15(1), 1-19.
Corciolani, M., Nieri, F., & Tuan, A., (2020), Does involvement in corporate social irresponsibility affect the linguistic features of corporate social responsibility reports?. Corporate Social Responsibility and Environmental Management, 27(2), 670-680.
Demir, M., & Min, M., (2019), Consistencies and discrepancies in corporate social responsibility reporting in the pharmaceutical industry. Sustainability Accounting, Management and Policy Journal.
Hąbek, P., & Wolniak, R., (2016), Assessing the quality of corporate social responsibility reports: the case of reporting practices in selected European Union member states. Quality & quantity, 50, 399-420.
Huang, P., Jiao, Y., & Li, S., (2022), Impact of internal control quality on the information content of social responsibility reports: A study based on text similarity—Evidence from China. International Journal of Accounting Information Systems, 45, 100558.
Hussein, A. I., & Mahmood, S. M. (2021). Accounting for the future: Technology contributions from a local perspective. Tikrit Journal of Administration and Economics Sciences, 17(54 part 2).
Jäppinen, R., (2020), Corporate social responsibility (CSR) on supply management: the case of healthcare.
Jiang, Y., (2020), Internal Control, Corporate Social Responsibility and Performance-The Regulating Role of the Marketization. Scientific Journal of Economics and Management Research Volume, 2(01).
Joseph, O. N., Albert, O., & Byaruhanga, J., (2015), Effect of internal control on fraud detection and prevention in district treasuries of Kakamega County. International Journal of Business and management invention, 4(1), 47-57.
Kiliç, M., Kuzey, C., & Uyar, A., (2015), The impact of ownership and board structure on Corporate Social Responsibility (CSR) reporting in the Turkish banking industry. Corporate Governance, 15(3), 357-374.
Kinyua, J. K., Gakure, R., Gekara, M., & Orwa, G., (2015), Effect of internal control environment on the financial performance of companies quoted in the Nairobi Securities Exchange. International Journal of Innovative Finance and Economics Research, 3(4), 29-48.
Latif, K. F., Pérez, A., & Sahibzada, U. F., (2020), Corporate social responsibility (CSR) and customer loyalty in the hotel industry: A cross-country study. International Journal of Hospitality Management, 89, 102565.
Li, X., (2020), The effectiveness of internal control and innovation performance: An intermediary effect based on corporate social responsibility. Plos one, 15(6), e0234506.
Li, X., Zheng, C., Liu, G., & Sial, M. S., (2018), The effectiveness of internal control and corporate social responsibility: Evidence from Chinese capital market. Sustainability, 10(11), 4006.
Lock, I., & Seele, P., (2016), The credibility of CSR (corporate social responsibility) reports in Europe. Evidence from a quantitative content analysis in 11 countries. Journal of Cleaner Production, 122, 186-200.
Orazalin, N., (2019), Corporate governance and corporate social responsibility (CSR) disclosure in an emerging economy: evidence from commercial banks of Kazakhstan. Corporate Governance: The International Journal of Business in Society.
Rubino, M., Vitolla, F., & Garzoni, A., (2017), The impact of an IT governance framework on the internal control environment. Records Management Journal.
Rupp, D. E., & Mallory, D. B., (2015), Corporate social responsibility: Psychological, person-centric, and progressing. Annu. Rev. Organ. Psychol. Organ. Behav., 2(1), 211-236.
Taimur, M., (2022), Corporate Social Responsibility Reporting: Towards a framework for Pakistan (Doctoral dissertation, The University of Waikato).
Teru, S. P., Idoku, I., & Ndeyati, J. T., (2017), A review of the impact of accounting information system for effective internal control on firm performance. Indian Journal of Finance and Banking, 1(2), 52-59.
Tseng, T. Y., (2022), Influences of Taiwan's corporate social responsibility report management policy on the information transparency of its capital market. Borsa Istanbul Review, 22(3), 487-497.
Willeam, K., (2021), Communicating with stakeholders through Corporate Social Responsibility Reporting: A thematic analysis of Multinationals operating in Malaysia (Doctoral dissertation, Auckland University of Technology).
Younas, A., & Kassim, A. A. M., (2019), Essentiality of internal control in Audit process. International Journal of Business and Applied Social Science, 5(11), 1-6.