The Effect of Corporate Structure on the Relationship between Environmental Auditing and Financial Reporting Quality

Document Type : Original Article

Authors

1 Departman of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran, Iran

2 Departman of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran

10.22034/iaar.2020.112778

Abstract

Environmental accounting is based on concepts, criteria and environmental and economic values. Environmental performance will lead to improved corporate financial performance. In other words, financially, successful companies with increased financial benefits can provide the resources needed to improve environmental performance.
Financial crises can reduce organizational resources and, as a result, reduce the ability of managers and invest in activities such as environmental and social activities. Accordingly, this article seeks to investigate the effect of corporate structure on the relationship between environmental auditing and financial reporting quality is. In this research, 175 companies listed in Tehran Stock Exchange during the period of 2000-2016 were investigated. In order to test the hypotheses, statistical analyzes using panel data were used using Eviews softwares and linear regression model. Research findings show that, overall, corporate structure has an impact on the relationship between environmental auditing and corporate financial reporting quality.

Keywords

Accounting and Auditing Research
Volume 12, Issue 46
July 2020
Pages 21-42

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