بخردینسب، وحید؛ ژولانژاد، فاطمه. (1399). تأثیر مسئولیت پذیری اجتماعی بر عملکرد مالی شرکت با در نظر گرفتن نقش تعدیل گر ارزش ویژه نام و نشان تجاری. حسابداری و منافع اجتماعی، 10(4)، 27-72.
حاجی محمدلو بهاره، حاجیها زهره. (1399). ارتباط بین جو اخلاقی، مسئولیت پذیری اجتماعی و مدیریت سود. اخلاق در علوم و فنّاوری. ۱۵ (۲) :۱۰۷-۱۰۰.
داوودی نصر، مجید؛ طالب نیا، قدرت اله؛ رویایی، رمضانعلی؛ صالحی امیری، سیدرضا. (1397). تبین الگوی مناسب حسابرسی مسئولیت اجتماعی (اخلاق اجتماعی) شرکتها از دیدگاه حقوق بشر و ارزشهای اجتماعی با استفاده از رویکرد تحلیل عاملی اکتشافی و مدلسازی معادلات ساختاری. دانش حسابداری و حسابرسی مدیریت، 7(25)، 99-122.
دهمرده قلعه نو، محسن؛ یزدیفر، حسن؛ زارعی، حمید. (1399). تأثیر افشای مسئولیتپذیری اجتماعی بر ریسک حسابرسی. فصلنامه پژوهشهای حسابرسی، 1(1)، 7-30.
میرحسینی، ملیحه؛ معین الدین، محمود؛ حیرانی، فروغ؛ حاتمی نسب، سید حسن. (1400). واکاوی مؤثرترین شاخصهای اخلاق حرفه ای حسابدار: ضرورت اجتناب ناپذیر برای ارزیابی رفتار ایمن حسابداران. فصلنامه علمی تخصصی طب کار. ۱۳ (۱) :۶۲-۸۰
Ali-Khani, R. Maran-Jouri, M. (2013). Application of Social and Environmental Information Disclosure Theory, Quarterly Journal of Accounting and Auditing Studies, No. 9, pp. 36-54 (in persian).
Alsua, J.C, Alas.Ruth., Carneiro. J, (2012), "Moral philosophies and Ethical Across Borders: A study of Brazil, China", Estonia and the United States. Academia, Revista Latinoa mericna de Administracion.PP.30-44.
Azami, A. Esfahani, S. Ruhollah, T. (2008). "Leadership and Management of Islamic Ethics", Islamic Development Magazine Monthly, Year 5, No. 17, pp. 88-71 (in persian).
Barat Ali Pour, M. (2010). "Ethical Endpoint and Social Responsibility", Journal of Theoretical and Contemporary Religious Science, Vol. 6 No. 20 P. 106-81(in persian).
Bekhradi Nasab, V., Zholanezhad, F. (2020). The Role of value Moderator of the Brand Name on the Relationship between Corporate Social Responsibility and Financial Performance of firms Listed in Tehran Stock Exchange. Journal of Accounting and Social Interests, 10(4), 27-72 (in persian).
Cohen, J., Holder- Webb, L., Nath, L., Wood, D., )2011(, " Retail Investors’ Perceptions of The Decision-Usefulness of Economic Performance, Governance, and Corporate Social Responsibility Disclosures",Behavioral research in Accounting, PP.109-129.
Dahmarde Ghaleno, M., Yazdifar, H., Zarei, H. (2021). The effect of Social Responsibility Disclosure on Audit Risk. Journal of Professional Auditing Research, 1(1), 10-33 (in persian).
Darabi, R. Waqfi, S, H. Salmanian, M. (2016). Investigating the Relationship between Corporate Social Responsibility Report and Values and Risks of Tehran Stock Exchange Companies. Quarterly Journal of Valuation and Behavioral Accounting. 1 (2): 193-213 (in persian).
Davoudi Nasr, M., Talebnia, G., Royayi, R., Salehi Amiri, S. (2018). Determining the Appropriate Model of Corporate Social Responsibility Auditing (Corporate Ethics) from the Perspective of Human Rights and Their Social Values Using Exploratory Factor Analysis and Structural Equation Modeling. Journal of Management Accounting and Auditing Knowledge, 7(25), 99-122 (in persian).
Diegan, G. Anman, J. (2011), Financial Accounting Theory, Ali Parsayian, Second Edition, Terme Publishing (in persian).
Ferns, B. , Prakash S, S. , (2012). Emerging trends in corporate social responsibility (CSR) reporting by large corporations: a comparative analysis of corporate CSR reports by Western European and North American corporations, The Fifth ISBEE World Congress. Warsaw, Poland.
Foroughs, D. Mirhamshah Shahshahani, M. Pourhossein, S. (2007). Attitudes of Managers about Disclosure of Social Accounting Information: Companies Accepted in Tehran Stock Exchange, Quarterly Journal of Accounting and Auditing, Issue 52, pp. 55-70 (in persian).
Forsyth. D, (1980) , "A Taxonomy of Ethical Ideologies, Journal of Personality and Social Psychology. Vol, (39). pp.175-184.
Haghayi, M. (2012). The Relationship between Disclosure of Social Responsibility and Institutional Ownership in Companies Accepted in Tehran Stock Exchange. Master's thesis. Islamic Azad University, Science and Research Branch of Guilan (in persian).
Haji Mohammadlu, B., Haji, Z. (2020). Relationship between Ethical Climate, Social Responsibility and Earnings Management. Ethics in Science and Technology. 15 (2), 100-107 (in persian).
Jabarzadeh Kengrolui, S. Bayazdi, A. (2009). Investigating the Relationship between Social Responsibility and Organizational Commitment with Conservatism in Financial Reporting of Companies Accepted in Tehran Stock Exchange. Quarterly Journal of the Stock Exchange, Third Year, No. 9, pp. 96-77 (in persian).
Jen Hi,Li; Chiang, Hsiangtsai(2015). Financial Reports Quality and Corporate Social Responsibility, Asian Economic and Financial Review, 2015, vol. (5), 453-467.
Kashanipour, M. Momeni Yansari, A. (2011), "An overview of the factors affecting information asymmetry and its measurement criteria in capital market research", 9th Iranian Accounting Conference, pp. 383-370 (in persian).
Kim, Y., Park, M., Wier, B. (2012) , " Is Earnings Quality Associated with Corporate Social Responsibility?, The Accounting Review 87,PP.761-796.
Mirhosseini M, Moinuddin M, Hirani F, Hatami Nasab, S H. (2021). Analyzing the most effective indicators of accountant professional ethics: the inevitable necessity for assessing the safe behavior of accountants. Research Center of Industry Related Diseases. 13 (1) :62-80 (in persian).
Mishra, Dev R,. Sadok El Ghoul. , Omran Guedhami. , Chuk C. Y. Kwok. , (2011). Does Corporate Social Responsibility Affect the Cost of Capital?. Journal of Banking & Finance , Vol. 35, Issue 9, pp. 2388-2406.
Moradi, M. (2016). The Role of Theory of Legitimacy and Theory of Civil Society in Corporate Social Responsibility, Economic Studies, Financial Management and Accounting, Volume 2, Issue 4, Pages 174-186 (in persian).
Mousavi, S, A. Rezaei, F. Shah Wissi, F. (2016). Explaining corporate social responsibility and its impact on the qualitative characteristics of financial information. Management Accounting. Article 6, Volume 10, Issue 33, Pages 89-108 (in persian).
Rahman Sarsht, H, Rafiei, M. Kosha, M. (2008). Social Responsibility, Trans-Organization Ethics, Tadbir Monthly, No. 204 (in persian).
Robat, Mili, M. Asna Ashrabi, H. Mojtahedzadeh, V. (2013). The role of ethics in accounting and the challenges faced by academic education. Quarterly Journal of Accounting, Article 9, Volume 4, Issue 1, Pages 157-179 (in persian).
Servaes,Henri. ,Tamayo, Ane. (2013). The Impact of Corporate Social Responsibility on Firm Value: The Role of Customer Avareness. Management Science,Vol 59,Issue 5, pp. 1045-1061.
Sohrab Oghili, A. Afshari, D. Najmi M. (2010) "Social Responsibility for Companies Accepted in Tehran Stock Exchange" Journal of Management Management of Iran, Volume 5, Issue 19; Pages: 63-80 (in persian).
Vakili Fard H, R. Hossein Pour F. (2016). Investigating the Effect of Accountants' Religious Attitude on Corporate Responsibility. Quarterly Journal of Valuation and Behavioral Accounting. 2 (3): 185-214 (in persian).
Zarefar, A., & Zarefar, A. (2016). The Influence of Ethics, experience and competency toward the quality of auditing with professional auditor scepticism as a Moderating Variable. Procedia-Social and Behavioral Sciences, 219, 828-832.