The impact of social responsibility on organizational trust in the auditing profession, with the moderating role of gender

Document Type : Original Article

Authors

Department of Management and Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran.

Abstract
Purpose: This study examines the impact of Corporate Social Responsibility (CSR) on organizational trust in the auditing profession, with gender as a moderating variable. CSR aims to enhance managers' and employees' performance by fostering trust within organizations to achieve institutional goals.
Methodology: This research is applied, descriptive, and correlational. The statistical population consists of independent auditors working in auditing institutions. The dependent variable is organizational trust, while the independent variable is social responsibility. Data were collected using a valid and reliable questionnaire, and the responses of 181 auditors were analyzed using Partial Least Squares (PLS) and Structural Equation Modeling (SEM).
Findings: The analysis showed significant results for variables such as gender, age, job experience, education, and professional rank. The findings confirmed that CSR positively influences organizational trust in the auditing profession.
Originality/Value: CSR has a significant, positive effect on organizational trust in auditing firms, thereby contributing to improved socio-economic performance. The moderating variable of gender does not influence the relationship between CSR and organizational trust. The study highlights the importance of CSR in building trust and enhancing organizational performance. It offers valuable insights for improving the economic and social effectiveness of institutions. This study provides new evidence on the effective role of cognition-based social responsibility and trust-based orientation in auditing institutions. It examines the impacts of responsibility on enhancing trust-building and the quality of auditors' work.

Keywords

Subjects


[1] Shir Taheri, A., Motaghed, M., & Parnian, S. (2016). Trust model in organizational management [presentation]. International conference on innovation in science and technology. (In Persian). https://elmnet.ir/doc/20741020-29178?elm_num=2
[2] Ebrahimpour, H., & Bahonar, F. (2016). Examining the role of managers’ social intelligence in organizational trust. International conference on management elites. (In Persian). Shahid Beheshti University. https://www.sid.ir/FileServer/SF/3881395h01243
[3] Vanhala, M., & Ritala, P. (2016). HRM practices, impersonal trust and organizational innovativeness. Journal of managerial psychology, 31(1), 95–109. https://doi.org/10.1108/JMP-03-2013-0084
[4] Mohseni Tabrizi, A., Moeedfar, S., & Golabi, F. (2011). Investigating social trust with a generational perspective on society. Applied sociology, isfahan university, 22(1), 41-70. (In Persian). https://www.sid.ir/paper/154989/fa
[5] Mostaghimi, M., & Awli, H. (2014). Examining the role of organizational trust in the success of organizations. The first national conference on the position of management and accounting in the modern world of business, economy and culture. Civilica. (In Persian). https://civilica.com/doc/313779/
[6] Rigi, N., & Rahimzadeh, B. (2022). Investigating the relationship between organizational trust and management ability: Evidence from textual analysis and financial reporting data. Journal of research in accounting and economic sciences, 2(8), 173-184. (In Persian). https://ensani.ir/fa/article/503613/
[7] Amin, V., Faghani Makrani, K., & Zabini, A. (2004). Studying the relationship between state-owned companies, corporate sustainability performance dimensions, and firm value. Government accounting journal, 2(4), 75–29. (In Persian). https://ensani.ir/fa/article/486740/
[8] Wang, H., Tong, L., Takeuchi, R., & George, G. (2016). Corporate social responsibility: An overview and new research directions: Thematic issue on corporate social responsibility. Academy of Management journal59(2), 534-544. https://doi.org/10.5465/amj.2016.5001
[9] Kashi Zanozi,  saeed. (2018). Investigating the moderating role of life cycle in the relationship between social responsibility performance and financial distress of companies listed on the Tehran Stock Exchange. Studies in economics, financial management and accounting, 19(4), 29-43. (In Persian). https://civilica.com/doc/1499954/
[10]   Mashayekh, S., Parsai, M., & Karani, A. (2021). The Relation between corporate social responsibility (CSR), accounting information quality and auditor’s report. Financial accounting and auditing research, 13(51), 41–64. (In Persian). https://www.sid.ir/paper/414087/en
[11]   Said, R., Hj Zainuddin, Y., & Haron, H. (2009). The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies. Social responsibility journal, 5(2), 212–226. https://doi.org/10.1108/17471110910964496
[12]   Arefi, Z. (2024). Cash holding and bankruptcy risk with the role of moderator of corporate social responsibility. Accounting and auditing with applications, 1(2), 83–91. (In Persian). https://doi.org/10.22105/aaa.v1i2.37
[13]   Modabari, I., & Bahramzadeh, B. (2023). The role of corporate social responsibility in the relationship between brand reputation and brand equity. Essays in management, 1(1), 40–55. https://doi.org/10.22034/jsm.2023.386073.1003
[14]   Rah Chamani, A., & Kavousi, K. (2015). The effect of organizational social responsibility dimensions and consumer trust on organizational reputation, 22(5), 69-82. (In Persian). https://journals.shahed.ac.ir/article_2289.html
[15]   Mottaqi Rad, A., Niko Maram, H., & Vazgazi Doost, H. (2021). Social responsibility is the main pillar of professional ethics and evaluating the relationship between its voluntary and legal forms and customer attitudes. Journal of ethics in science and technology, 16(2), 115–123. (In Persian). https://ethicsjournal.ir/article-1-2294-fa.html
[16]   Rahnamay Roodposhti, F., Kharadyar, S., & others. (2016). The historical roots of stream researches in behavioral management accounting: theories and research methods. Journal of value & behavioral accounting, 1(1), 25–52. (In Persian). https://aapc.khu.ac.ir/browse.php?a_id=47&sid=1&slc_lang=en
[17]   French, P. A. (1984). Collective and corporate responsibility. Columbia University Press.
[18]   Rostami, S. (2013). Relationship between collaborative management and trust with regard to servant leadership in the tax affairs departments of gilan province. [Thesis]. (In Persian).
[19]   Pourali, M. R., & Pour Habibi, M. (2024). Does audit quality moderate the relationship between audit fee stickiness and financial reporting quality? Accounting and auditing with applications, 1(3), 164–173. https://doi.org/10.22105/aaa.v1i3.47
[20]   Imeni, M., & Alqahtani, H. (2024). Business risk and audit fees as moderators of operational complexity: further evidence from an emerging market. Accounting and auditing with applications, 1(4), 187–195. https://doi.org/10.22105/aaa.v1i4.49
[21]   Danaeifard, H., Rajabzadeh, A., & Hasiri, A. (2009). Promoting intra-organizational trust in the public sector: Examining the role of managers’ managerial competence. Management research, 2(4), 59–90. (In Persian). http://ensani.ir/fa/article/download/42103
[22]   Jafari Deh Dezi, A., & Mehrbani, F. (2015). Investigating the effect of organizational social responsibility on organizational trust, job satisfaction, and customer orientation (case study: private hospitals in Ahvaz city). International conference on management and humanities. Marjae Danesh. (In Persian). https://civilica.com/doc/425571/certificate/print/
[23]   Shemshad, A. (2023). Financial distress and audit fees: New evidence of the role of firm size. Innovation management and operational strategies, 4(4), 355-368. (In Persian). https://doi.org/10.22105/imos.2024.448009.1337
[24]   Mohammadzadeh, Z., Rahman Seresht, H., & Koushazadeh, S. A. (2013). The Effect of Trust in Leader on Organizational Identity: The Role of Organizational Trust as a Mediator. Journal of new approaches in educational administration, 4(15), 1–20. (In Persian). https://dorl.net/dor/20.1001.1.20086369.1392.4.15.1.9
[25]   Tabarsa, G. A., Tork Tabriz, E., & Khamoui, F. (1400). Investigating the relationship between organizational health and employee social responsibility with regard to the moderating role of employment type (formal and contract employees) in Saipa Azin Automotive Company. Quarterly journal of public administration perspectives, 12(1). (In Persian). https://civilica.com/doc/1419902
[26]   Alizadegan, L., Samadi, L. M., & Imeni, M. (2023). An analysis of auditors capability on fraud detection using the planned behavior theory perspective: the impact of auditors experience and personality type with respect to the role of professional skepticism. Financial accounting and auditing research, 15(57), 149-184. (In Persian). https://www.sid.ir/paper/1053203/fa
[27]   Mesbahi, M., & Ismail Tarzi, Z. (2016). Investigating the relationship between organizational trust and deviant behavior of employees in the message of Noor Kerman [presentation]. The first international conference of management elites, 1. (In Persian). https://www.sid.ir/paper/864157/fa
[28]   Imeni, M., Puška, A., Edalatpanah, S. A., & Karimi, H. (2024). Managing financial risks in the petrochemical industry: A corporate social responsibility approach to sustainable development. Oppor chall. sustain, 3(4), 208–222. https://doi.org/10.56578/ocs030402
[29]   Kiakjuri, D., Kialashki, J., & Sinkakarimi, A. (2022). the role of social responsibility in trust and satisfaction. National conference of interdisciplinary research in human sciences and iranian islamic culture. Civilica. (In Persian). https://civilica.com/doc/1557874/
[30]   Abul Qasimi, R., & Talazadeh, R. (2011). investigating the relationship between the leadership styles of managers and the work performance of employees of military organizations in Fars province with the role of organizational trust mediator. Ournal of psychology and educational sciences (nagareh institute of higher education), 5(48), 155–178. Civilica. (In Persian). https://civilica.com/doc/1721946/
[31]   Mirdar Harijani, F. (2022). the effect of internal marketing, organizational trust, and organizational behavior on the market orientation of specialized banks (Case study of Mehr Eqtads Bank, Tehran Province). The second national conference on organization and business improvement and restructuring. Civilica. (In Persian). https://civilica.com/doc/1542407/
[32]   Rigi, N., & Rahimzadeh,  behnaz. (2022). Examining the interrelationship between organizational trust and management ability: Evidence from textual analysis and financial reporting data. Shabak, 2(8), 173–184. (In Persian). https://www.sid.ir/paper/1008356/fa
[33]   Hashemi, S. J., & Heydarpour, F. (2021). The impact of corporate social responsibility on bankruptcy risk. Accounting and auditing studies, 10(3), 25–40. (In Persian). https://www.sid.ir/paper/958012/fa
[34]   Hesami, M., Akbari, A., & Rezaei, H. (2021). investigating the relationship between strategic planning of human resources and organizational trust with regard to the mediating role of organizational commitment in Golestan Province Electricity Distribution Company. Ournal of applied studies in management sciences and development, 6(1), 35–44. (In Persian). https://www.noormags.ir
 [35] Mokhtari Malekabadi, H. (2020). investigating the role of organizational social responsibility on the relationship between marketing capacity and repurchase intention of mobile phone customers. Second international conference on management, tourism and technology. Civilica. (In Persian). https://civilica.com/doc/1229082/
[36]   Harrer, T., Lehner, O. M., & Weber, C. (2023). A multi-level understanding of trust development in contexts of blurred organizational boundaries: the case of crowdfunding. Scandinavian journal of management, 39(1), 101247. https://doi.org/10.1016/j.scaman.2022.101247
[37]   Li, Y., Liu, Z., Qin, K., Cui, J., Zeng, X., Ji, M., … Li, Y. (2021). Organizational trust and safety operation behavior in airline pilots: The mediating effects of organizational identification and organizational commitment. Journal of air transport management, 92, 102018. https://doi.org/10.1016/j.jairtraman.2021.102018
[38]   Servaes, H., & Tamayo, A. (2013). The impact of corporate social responsibility on firm value: The role of customer awareness. Management science, 59(5), 1045–1061. https://doi.org/10.1287/mnsc.1120.1630
[39]   Vlachos, P. A., Theotokis, A., & Panagopoulos, N. G. (2010). Sales force reactions to corporate social responsibility: Attributions, outcomes, and the mediating role of organizational trust. Industrial marketing management, 39(7), 1207–1218. https://doi.org/10.1016/j.indmarman.2010.02.004
[40]   Yu, & Kanawatanachai. (2002). Organizational Trust Questionnaire. https://imrg.ir/product/trust-questionnaire/