The effect of corporate social responsibility dimensions on accounting information quality: Empirical study in Saudia Arabia

Abstract

Accounting studies neglected to link corporate social responsibility to accounting information, the theoretical background revealed the study gap and the paper referred to it in the question: Do the corporate social responsibility CSR dimensions affect the accounting information quality? The study aimed to reveal the effect of corporate social responsibility dimensions (economic, ethical, legal, and philanthropic) on accounting information quality (relevance and reliability) in banks in the Riyadh Governorate in Saudi Arabia. The researcher used a questionnaire to collect data from the study sample, and the data analysis was done using SPSS and smart partial least squares (pls), and its reliability and validity have been confirmed. Result revealed a positive effect of CSR (economic, ethical) dimension on the relevance of accounting information, a negative effect of CSR Legal dimension on the relevance of accounting information, and no effect of CSR philanthropic dimension on the relevance of accounting information, a positive effect of CSR (ethical, philanthropic) dimension on the reliability of accounting information and no effect of CSR economic and legal dimension on the reliability of accounting information.