واگرایی مطالعات جرم شناسی و رفتار سازمانی در تحلیل جرایم شرکتی موجب شده تا یافته های مطالعات در حوزه جرم شناسی جرایم شرکتی نامتوازن و پراکنده باشند. از این رو، تحلیل دقیق جرایم شرکتی مستلزم توجه هم زمان به نظریه های جرم شناختی و سازمانی و ارزیابی و انطباق آن ها با یکدیگر است. بر همین اساس، پژوهش حاضر درصدد است تا حالت خطرناک شرکت ها را در پرتو مدل فرهنگ سازمانی شاین بررسی کند. نظریه حالت خطرناک متشکل از دو متغیر قابلیت انطباق اجتماعی و ظرفیت مجرمانه و مدل فرهنگ سازمانی شاین شامل سه سطح سازه ها، ارزش ها و پیش فرض های بنیادی است. یافته های این پژوهش در مقام تطبیق دو نظریه، نشان می دهد که شرکت های دارای حالت خطرناک با به رسمیت شناختن فرهنگ سازمانی جرم زا، در سطح سازه ها به دنبال نشان دادن چهره قانون مند از خود هستند. این امر که از طریق تصویرسازمانی صورت می گیرد، مؤید انطباق اجتماعی بالای شرکت های بزهکار است. با این حال، رفتارهای به رسمیت شناخته شده در سطح ارزش ها و پیش فرض های بنیادی که شامل نهادی سازی انحراف و بهنجار بودن جرم می شود، مؤید ظرفیت مجرمانه بالای شرکت ها است. بدین سان، ارزیابی حالت خطرناک بر اساس مدل شاین ثابت می کند که سازه ها منطبق با قابلیت انطباق اجتماعی و ارزش ها و پیش فرض های بنیادی منطبق با ظرفیت مجرمانه هستند. با توجه به الگوی مورد اشاره، می توان گفت که فساد مالی گسترده در مؤسسه مالی اعتباری ثامن الحجج در حوزه های مختلف نشان می دهد که در سطح ارزش ها و پیش فرض های بنیادی، ارتکاب جرم به عنوان یک ارزش و رفتار بهنجار محسوب می شود و از این رو، مؤسسه مالی اعتباری ثامن الحجج دارای ظرفیت مجرمانه بالا است. با این حال، تمرکز بر فعالیت های مذهبی و اجتماعی در سطح سازه ها نشان می دهد که این شرکت دارای انطباق اجتماعی بالا نیز هست. بدین ترتیب، می توان گفت که مؤسسه مالی اعتباری ثامن الحجج با داشتن ظرفیت مجرمانه بالا و انطباق اجتماعی بالا در زمره بزهکاران یقه سفید قرار می گیرد.

Earnings smoothing is management attempt to reduce the volatility of earnings deliberatly. Smoothing by accounting option improved or distorted information about the real earning. otherwise, the recent literature shows that companies with social responsibility work differently than any other company in smoothing and financial reporting. the purpose of this study is investigating the effect of earning smoothing and company's social responsibility on the Tobin's Q as the proxy of firm value. In this study, the two indicators used for smoothing: total accruals smoothing (TAS) and discretionary accruals smoothing (DAS). By a careful study of literature, two hypotheses is defined and a sample of 120 companies, including the companies listed in Tehran Stock Exchange for a period of 4 years from 2010 to 2014 have been selected. In this study, pooling data techniques have been used to estimate models and hypothesis testing; and using t-test and F for checking significant of model and coefficients. The results of the study indicated that there is a significant relationship between earnings smoothing and social responsibility with Tobin's Q in smoothers companies listed on the Stock Exchange with high social responsibility. Earnings smoothing firms with a higher CSR score are more value than nonsmoothers with a lower CSR score.

Corporate responsibility reporting is associated to economical, ethical, social and environmental aspects of corporate activities. Therefore, whether shareholders consider corporate responsibility reporting’ s information in stock valuation is important. In this study, using the hassel et al. modified ohlson model, we investigate the role of corporate responsibility reporting on firm valuation by investors. Level of corporate responsibility reporting is measured using a model developed by Hassas Yeganeh & Barzegar. Results from 44 firms listed in Tehran Securities Exchange (205 firm-year observation) suggest that firm value is positively correlated with degree of social responsibility disclosure. Moreover, results suggest that financial information and CSR combined explains market valuations better than only financial information.

Corporate social responsibility and related disclosures are critical to the continuity of corporate activities. The purpose of this paper is to study the relation between corporate governance, social responsibility and the company’ s value among the firms listed in Tehran Stock Exchange. The data required for this research was collected from the financial statement of 75 companies. To test the hypotheses, multiple regression has been used with panel data. To measure social responsibility criterion, Mishra and colleagues (2011) model has been used. For the corporate governance, concentration of ownership and block ownership of stock criteria have been used. The results of the study show that there is a meaningful relationship between concentration of ownership and social responsibility while no meaningful relationship between block ownership of stock and social responsibility was noticed. Also, no meaningful relationship between social responsibility and corporate exchange value was witnessed

Objective: In recent years, corporate social responsibility has become a widely accepted trend in the business world. Due to the growing importance of corporate social responsibility in the operations and performance of the company and its impact on society, corporate social responsibility has become an important issue in the accounting and management literature and societal concerns about environmental and social issues have increased sharply. The scope of these concerns has also shifted to the corporate environment, as companies are expected to focus on environmentally friendly activities and social responsibility. Over the past years, the number of companies volunteering in the field of corporate social responsibility has increased dramatically and this issue has attracted the attention of researchers. On the other hand, The business strategy is a reflection of a company's actions and decisions to understand and adapt to the environment and find the desired position in society in order to achieve the highest level of performance. a company's strategy shapes the underlying economic logic of resource allocation management decisions. Prospective companies are trying to focus on a structural strategy that has the most economic benefits in the long run. In contrast, defender firms tend to pursue a retention or withdrawal strategy, which aims to maximize profits for the current period in exchange for future economic benefits. Therefore, the present study examines the impact of business strategy on the level of corporate social responsibility disclosure. Methods: A sample of 127 companies listed on the Tehran Stock Exchange during the years 2014 to 2018 was selected. For this purpose, to determine the type of business strategy of companies, the combined scoring system of Ittner et al. (1997) was used and to measure social responsibility, a checklist consisting of 39 disclosure items was used and the research hypotheses were tested using a multivariate regression model based on the panel data technique. Results: The research findings indicate that companies with aggressive business strategy (prospectors) are more inclined to disclose corporate social responsibility than defenders. In other words, using an aggressive business strategy increases the disclosure of corporate social responsibility. Also, the results of sensitivity analysis test showed that the use of alternative criteria to measure the company's business strategy has no effect on the main results of the research and the research results are robust. Conclusion: Compared to other company strategies that change over time, a company's business strategy is one of its main components that is selected in the start-up phase of any company and by determining the company's business policy, not only creates internal stability, Rather, it aligns the characteristics and strategies of the company with itself. The findings indicate that the performance of corporate social responsibility is formed to some extent through the business strategy adopted at the beginning of the company. Companies with prospectors business strategies are more likely than defenders to invest in corporate social responsibility. In other words, using an aggressive business strategy increases the disclosure of corporate social responsibility. According to resource-based theory, there is competition between companies in terms of having tangible and intangible resources. The company's social responsibility activities also develop the company's intangible resources by improving the company's reputation, promoting innovation and increasing customer trust. On the other hand, prospectors are more in need of promoting their reputation and brand among customers than defenders, as well as maintaining their innovation capacity, and are less concerned with reducing costs, and are more focused on experimentation and innovation. As a result, prospectors with the long-term horizons they draw motivate managers to invest in long-term activities and provide the opportunity to realize the potential values of corporate social responsibility activities and seek to participate in corporate social responsibility activities for better performance. Therefore, corporate social responsibility activities are very important for prospectors compared to defenders.

Objective: Auditing in society's main task and role are to accredit companies' financial statements. Considering the importance of audit operations and disclosure of social responsibility by companies, the present study investigated the relationship of social responsibility disclosure on audit operations. Method:  We have made a sample of 125 companies listed on the Tehran Stock Exchange, studying a seven-year sample period from 2015 to 2021 and measured their extent of social responsibility disclosure as an independent variable (based on a standard checklist included 17 components (consists of three main dimension: social, environmental and economic). We have examined its effect on the auditor's opinion and the delay in the auditor's report as two dependent variables in two regression models separately.  Findings: The first hypothesis showed that the disclosure of corporate social responsibility has a significant positive effect on the type of statement submitted by the company auditor. The Second hypothesis showed that a Positive relationship between social responsibility disclosure and delay in providing audit report. Conclusion: We concluded that social responsibility disclosure directly affects the auditor's opinion and indicates that the more corporate social responsibility disclosure, the higher the quality of financial statements. Disclosure of social responsibility delays in submitting an audit report shows an Positive and significant relationship. Enlightenment: Finally, the results of this study contribute to the literature by highlighting the role of the social responsibility disclosure in the audit operations and judgment and decision-making in accounting. Keywords: Social responsibility, Disclosure information, Audit delay, Auditor's opinion.

This study examines the association between the corporate life cycle and corporate social responsibility (CSR). This research has been carried out using annual data of companies accepted in Tehran Stock Exchange during the period of 2011-2017. For testing of research hypotheses, multivariate linear regression has been used based on panel data. Empirical results show that the maturity stage of the company's life cycle has a significant and positive relationship with participation in corporate social responsibility activities. . Our results show that size, profitability and slack resources moderate the association between the corporate life cycle and CSR.

Introduction: All people are responsible for environmental protection. This means that any person obliges to compensate for any damages which is called legal responsibility. In this paper, the relation between civil liability and social responsibility in the context of environmental responsibility is explored. Material and methods: This research is conducted qualitatively by context analysis approach. National as well as international documents related to civil liability, corporate social responsibility and environmental responsibility of people and their interconnections were defined and evaluated by library studies. To explore the relationship between environmental civil liability and social responsibility, their parameters were analyzed separately, and their districts, objectives and principals were analyzed comparatively. To understand the relationship between environmental civil liability and social responsibility, first they were analyzed separately; then, in terms of territory, goals, customary practice and pillars, an analytical comparison was made between these two responsibilities and in each section, it is stated which of the logical relations is established between them. Results and discussion: Results showed that there is a logical relation between civil liability and social responsibility in which there are some common features between them in term of considering social values. However, there are differences between these two responsibilities in which civil liability is merely considering present needs and values, while social responsibility considers present and future generations simultaneously. Conclusion: There is a structural difference between civil liability and social responsibility in the context of environmental protection in which civil liability as a branch of legal responsibility is going to improve social life, while social responsibility is seeking to upgrade human-environment relation to protect the environment. In civil liability, the main objective is to compensate damages to people and assets, while social responsibility emphasizes to prevent environmental damage.