Social Audit Research Articles

Back to Bedlam: is mental health nursing going backwards?

Back to Bedlam: is mental health nursing going backwards?

The Status Quo and Solution of Chinese Social Insurance Audit Under the Perspective of International Comparison: Quantitative Analysis Was Based on HistCite Map

Social security system as the "stabilizer" of social development; The "booster" of economic development; The "regulator" of residents' income is playing an important role in People's Daily life. The receivables and payables of social insurance funds are the key points of social security system implementation and the most important purpose of social insurance audit. Firstly, using HistCite software, this paper analyzes the current situation and trend of global research on social insurance audit, finds out the research hotspots and important authoritative literature in the field of social insurance audit, and analyzes the latest direction and measures of social insurance audit in the authoritative literature. Then it analyzes the current operational resistance and environmental resistance of social insurance audit in China, and finds out feasible measures to reduce the resistance through international comparison of social insurance audit. Finally, based on China's social insurance audit status in our country, draw lessons from international experience and authoritative literature frontier measures, put forward the social insurance audit "Peri-Auditing" model, effectively cope with China's social insurance audit today, will be conducive to the smooth running of social insurance fund in our country, for the domestic and international social security audit work provides a new model of effective.

SOCIAL AUDIT AS A TOOL FOR ENSURING SOCIAL FOCUS OF BUSINESS

This study focuses on the problem of the implementation of social audit in Ukraine. It covers the history of the development of social audit, preconditions for its formation, the status of Ukraine’s social and economic development. The history of social audit begins in the last century as philanthropy. The concept of forming a social audit is based on the social responsibility of business, which is based on the need to harmonize the interests of society and business. In Ukraine, social audit is developing slowly, due to the excessive influence of state regulation and insufficient maturity of social responsibility in society. The paper assesses the state of social and economic development of Ukraine and indicators of social security and welfare of the population in recent years, their impact on the need for social orientation of business. Thus, in recent years in Ukraine, the evaluation of the indicators of social security and well-being of the population indicates threatening trends regarding the scale of poverty, a decrease in the standard of living of the population, its economic activity and employment. According to experts, Ukraine is in for a sharp drop in the economy and social standards due to the war started by the Russian Federation. That is, by the end of the current year, half of the population in Ukraine will be below the poverty line. The peculiarities of the implementation of a relevant model of social audit in Ukraine are systematised. Social audit from the point of view of business is a tool of influence on local authorities, as well as a guarantee mechanism. Such a model of social audit will allow monitoring intra-organizational relations, creates conditions for diversification of business structures, mastering new technology and sales markets. Further, a case is made for the necessity of implementation of social audit as a separate area of business’ social responsibility, and prospects of the evolution of social audit as part of the national social and economic system are evaluated. Social audit carries out an independent assessment of the activity of the economic system at all levels: state, region, business structure, which forms criteria for evaluating the social, ecological and economic direction of the enterprise, will provide an opportunity to monitor them, and will allow the formation of basic recommendations for ensuring the effectiveness of social responsibility of business.

Tort Liability of Private Safety Auditors in Global Value Chains

AbstractPrivate safety auditors are key constituents of modern risk governance in global value chains (GVCs). However, high-impact safety incidents causing extensive harm inside and outside the chain have cast widespread doubts as to the integrity and rigour with which these commercial auditors carry out their professional services. Civil liability has been considered an important legal instrument to incentivise auditors to improve audit accuracy and integrity. Relying on English law, this article assesses the extent to which this premise holds true for product safety and social auditing. To that end, it studies the liability exposure of private safety auditors for negligent auditing in GVCs. It is argued that this exposure is primarily a function of the contractual obligations these auditors undertake to perform for producers or suppliers in GVCs. This finding draws attention to the need to better understand and define the scope of the safety audits offered for risk management purposes within GVCs.

Perilaku Manajemen Laba Pada Masa Pandemi: Studi Pada Industri Perbankan

The purpose of this study is to evaluate how corporate social responsibility and firm size moderated by good corporate governance affect earnings management. The financial statements of companies listed on the IDX for 2019–2021 are the data used in this analysis. The Indonesia Stock Exchange (IDX) website provides information for this research (www.idx.co.id). There are 45 companies and 135 samples registered in 2019 to 2021. The sample in this study is the banking industry sector. There are 40 companies that meet the criteria. This study aims to determine whether corporate social responsibility and company size affect earnings management. As a result, there is no effect of corporate social responsibility moderated by good corporate governance on earnings management. This study shows the results that corporate social responsibility, profitability, leverage, and audit firm have no effect on earnings management. Likewise, corporate governance as moderated variable has no effect on earnings management, but managerial ownership and the board of commissioners as proxies of corporate governance show that they are able to weaken the influence of corporate social responsibility and company size on earnings management, while firm size moderated by good corporate governance has a positive effect on earnings management to reduce the company’s practice in doing earnings management.

Social auditing in the supply chain: business legitimisation strategy rather than a change agent

PurposeThis paper aims to examine the role of social auditing in legitimising the relationship between the buyer and supplier firms rather than strengthening corporate accountability in the global supply chain.Design/methodology/approachApplying case study methodology and drawing on Suchman’s theory on societal legitimacy, it is argued that social audits are artefacts of legitimacy, and global firms dominate the buyer–supplier relationship across the supply chain. The analysis is based on data collected from different secondary sources, including Walmart’s corporate sustainability reports.FindingsUsing Walmart’s relationship with Tazreen Fashions Limited around the Tazreen factory fire incident as a case study, it explains that the practices which attempt to symbolically demonstrate accountability from social audits need to shift to a more continuous and sincere demonstration of accountability through the social audit process. For this to occur, the cognitive and pragmatic approaches that international buyers have previously used in auditing their supply firms’ social responsibility are no longer sufficient to achieve societal legitimacy. Instead, a moral turn needs to underpin the intentions and actions of these buyers to maintain legitimacy and demonstrate accountability across the supply industry in developing economies.Originality/valueThe findings of the study answer the questions raised in the extant literature about the expectation from social auditing and whether social auditing serves to ensure corporate accountability. The paper contributes to the policymaking discussion of how social auditing can be configured to include a legal provision to ensure that social auditing is not a parroting tool for corporations.

PRACTICAL ASPECTS OF IMPLEMENTATION OF SOCIALLY RESPONSIBLE AGRICULTURAL BUSINESS IN UKRAINE

The article examines the main practical aspects of the implementation of socially responsible agrarian business in Ukraine, in particular, conscientious business practices; environmental protection activities and resource conservation; development of local society, development of personnel aimed at training and professional development. It is proposed to distinguish the following phases at the current stage of formation and development of social responsibility of domestic agrarian business subjects as a mechanism for increasing their competitiveness: initial, adjacent and terminal. In the first phase of the formation of social programs for the purpose of increasing competitiveness, pilot companies and the development of criteria for assessing the social responsibility of agrarian business entities, principles, the period of implementation and methods of implementation, etc. are determined. The next phase will be considered the holding of an internal social audit by agrarian companies and other subjects of agrarian business. The adjacent stage is a transitional phase of the external assessment of the social responsibility of agrarian business entities, which should provide an assessment by civilian independent experts and the community of the social effect of the activities of agribusiness representatives. The final phase should contribute to the formation of the rating of socially responsible companies of agricultural production in the country, which is also an effective tool for forming their image and customer loyalty, increasing their competitiveness in the domestic space. It is emphasized that the intervention of the state in the sphere of social responsibility of agrarian business should be of a recommendatory, framework nature. The moral support of these processes from the state is especially important for the development of social responsibility of agribusiness subjects in the country. Moreover, some tax breaks for corporations are even more beneficial to the budget and society, since corporations are more accurately and effectively able to solve local regional problems through social responsibility. The business community can either develop its own standard in the area of social responsibility, or join any of the existing Western standards in this area with its adaptation, or provide advisory assistance from the state.

Involvement at work, a lever for improving social performance through social auditing: Case of companies in Morocco

Involvement at work, a lever for improving social performance through social auditing: Case of companies in Morocco

The Influence of CSR, Environmental Awareness and Audit Committee Quality on Company Earnings Quality

This study aims to examine the effect of Corporate Social Responsibility (CSR), environmental awareness and audit committee quality on earnings quality. The research methods used are quantitative research methods and associative methods. The population in this study is the Sri Kehati Index company listed on the Indonesia Stock Exchange for the 2016-2020 research period, totaling 25 companies, from the total population a purposive sampling technique is used with several criteria to determine the sample, so that a sample of 8 companies is obtained. The data analysis technique used in this study uses eviews10 which includes descriptive statistical tests, panel data model analysis, classical assumption tests and hypothesis testing. The results of this study indicate that partially corporate social responsibility (CSR) is considered to have an effect on the Earning Quality of Sri Kehati Index companies listed on the Indonesia Stock Exchange for the 2016-2020 period, while environmental awareness and audit committee quality are considered to have no effect on the Earnings Quality of Sri Kehati Index companies. Sri Kehati listed on the Indonesia Stock Exchange for the period 2016-2020. The results of this study also show that simultaneously the three independent variables, namely Corporate Social Responsibility (CSR), Environmental Awareness and the Audit Committee, do not have a significant influence on the dependent variable of Earnings Quality.

The Design of China's Carbon Audit Framework and The Construction of The Implementation Path under the "Double Carbon" Goal

Under the goal of "double carbon", carbon peaking and carbon neutral work has become the key task specified in the central economic conference. Based on this, this paper analyzes the current situation and obstacles of carbon audit development in China, constructs a carbon audit framework for the current situation and proposes the implementation path of carbon audit: firstly, a three-dimensional evaluation index system is constructed according to the current obstacles of carbon audit, in order to make carbon information flow smoothly, secondly, a coordination chain is constructed consisting of social, governmental and national audit institutions to link up and supervise the carbon emission of enterprises, and finally, the government gradually improves the carbon audit standard according to the problems in practice. Carbon audit standards, new standards can in turn stimulate the generation of new evaluation systems, until the entire carbon audit framework becomes scientifically unified; the implementation path is built around the carbon audit framework, divided into pre-audit stage, implementation stage, assurance stage, and follow-up audit stage.

Greening: politics and economics for social auditing. Sport management as common denominator

Abstract This paper considers sport as a driver for politics and economics green incentives. While there are dichotomies in between green politics and economics, sport acts like a catalyst in between the two, by making use of its social dimension. In this respect, a stakeholder perspective is encouraged, especially when considering Corporate Social Responsibility coupled with ESG principles and non financial reporting. Sports is a 1.3 billion dollars industry that can set certain good practices and in this sense its “sport for development and peace” should be understood in broader terms. Social audits should be more extensive in order to capture better the links in between social, environment and governance factors, as reports from sports industry recently showed.

Media coverage of corporate social irresponsibility and audit fees: International evidence

This study uses a large sample of firms from 35 countries to examine how media coverage of corporate social irresponsibility (CSI) affects audit fees. We document a positive and significant relationship between media coverage of CSI and audit fees. Further evidence indicates that this positive relationship is less pronounced for firms with a higher level of commitment to corporate social responsibility (CSR) performance but is more pronounced for firms domiciled in countries with stronger investor protections, higher regulatory quality and higher CSR disclosure requirements. Taken together, these findings support the conjecture that CSI media coverage increases auditors' risk and thereby increases audit fees. Moreover, our findings suggest that the effect of media coverage of CSI on audit fees varies with country‐level institutional characteristics and the degree of firms' substantive commitment to CSR performance.

An Individual Level Method for Improved Estimation of Ethnic Characteristics

This paper develops an improved method for estimating the ethnicity of individuals based on individual level pairings of given and family names. It builds upon previous research by using a global database of names from c. 1.7 billion living individuals, supplemented by individual level historical census data. In focusing upon Great Britain, these resources enable, respectively, greater precision in estimating probable global origins and better estimation of self-identification amongst long-established family groups such as the Irish Diaspora. We report on geographic issues in adjusting the weighting of groups that are systematically under- or over-predicted using other methods. Our individual level estimates are evaluated using both small area Great Britain census data for 2011 and individual level data for asylum seekers in Canada between 1995 and 2012. Our conclusions assess the value of such estimates in the conduct of social equity audits and in depicting the social mobility outcomes of residential mobility and migration across Great Britain.

Pengaruh Corporate Social Responbility, Ukuran Perusahaan, dan Kualitas Audit terhadap Manajemen Laba

The purpose of this study is to examine the effect of corporate social responsibility, company size, and audit quality on earnings management in LQ45 indexed companies in 2016-2019. The study used quantitative methods, the sample used was purposive sampling, there were 20 samples of which there were 80 observational data. The study used multiple linear regression analysis with the help of the IBM SPSS 20.0 program. the results of the study prove three important findings: (1) CSR has a positive effect on earnings management, (2) firm size has a positive effect on earnings management, and (3) audit quality has no significant effect on earnings management.
 Keywords: Earning Management, Corporate Social Responsibility, Company Size, Audit Quality

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CAPITAL INTENSITY, DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK

This study aims to determine the effect of Corporate Social Responsibility, Capital Intensity, and Corporate Governance on Tax Aggressiveness in Non-Cyclical Consumer Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2020. The population in this study used manufacturing companies in the Consumer Non-Cyclical sector as many as 93 companies. The sampling method in this study used a purposive sampling method, in order to obtain a sample of 15 manufacturing companies in the Consumer Non-Cyclicals sector. Sources of data used in this study is secondary data. Data analysis was performed using Eviews 9. The results of the simultaneous study of Corporate Social Responsibility, Capital Intensity, independent commissioners and audit committees have an effect on tax aggressiveness. Partially Corporate Social Responsibility has a significant and negative effect on tax aggressiveness, Capital Intensity, independent commissioners and audit committees have no significant effect on tax aggressiveness.

Quality Management System Practices Performed in ISO 9001 Certified Engineering Educational Institutions: A Critical Analysis of Indian Universities

Abstract: This study aims to analyse the quality management system (QMS) practices performed in ISO 9001 certified engineering educational institutes of India. The literature divulged that QMS in engineering education mainly engrossed on teaching, learning, examinations, student results and infrastructure. Very few studies mentioned QMS in terms of organizational effectiveness. Thus the author has conducted the QMS analysis in forty-five engineering educational institutions (EEIs) of Delhi NCR area in India and selected two groups of institutions based on years of existence. Group-a consists of twenty institutions less than fifteen years old, and group-b consists of twenty-five institutions over fifteen years old. Data were collected using a questionnaire from forty-five engineering educational institutions. The questionnaire was prepared using QMS constructs (ten factors) followed by the institutions and the quality measures followed by the national board of accreditation-NBA in India. Data analysis was done using SPSS 26.0 software to conclude the student t-test and p-value. The author found that the group-b institutions received substantially higher scores in variables that had topmanagement commitment, systemic management approach, customer satisfaction, employee involvement, training, teamwork, continuous improvement, corporate social responsibility, academic culture and knowledge audit compared to group-a institutions. The study also revealed the strong and weak points of the institutional QMS, and there is a strong need to incorporate ISO 9001:2015- based QMS practices for the continuous improvement of institutions. Keywords: National Board of Accreditation, Quality Management, Customer Satisfaction, ISO 9001:2015 QMS

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT DAN IMPLIKASINYA TERHADAP PENGHINDARAN PAJAK

Abstract- This research is aim to analyze the influence of corporate social responsibility and audit committee on audit quality and implications with tax avoidance. This type of research is quantitative. The research population is sub-sectors of finance company listed in the Indonesia Stock Exchange in 2016-2020. Data processing in this research using Statistical Program for Social Science 22 program. The sampling method using purposive sampling technique is counted 16 companies. The method of analysis using linear regression analysis and sobel test. These results indicate that corporate social responsibility and audit committee both have significant effect simultaneously on the audit quality as long as corporate social responsibility and audit committee both have negative significant effect simultaneously on the tax avoidance. The partial test results showed that both of corporate social responsibility and audit committee had to the audit quality. However, corporate social responsibility and audit committee have no indirect effect to the tax avoidance through audit quality. 
 Keywords: Corporate Social Responsibility; Audit Committee; Audit Quality; Tax Avoidance.

Corporate social responsibility, accounting, and auditing: A retrospective review

The primary purpose of this article is to conduct the bibliometric review of corporate social responsibility, accounting, and auditing-related 405 publications from the Scopus database and in the A*, A, and B category of Australian Business Deans Council’s journal quality list. We have conducted a descriptive analysis that presents the annual publication and citation trend, collaboration pattern, most influential articles, and most productive and influential journals, authors, countries, and organizations. In contrast, network analysis includes the country co-authorship, journal citation, author keyword co-occurrence, journal co-citation, and bibliographic coupling of documents. At last, we have reviewed the contents of bibliographic-based clusters to present past and present CSR, accounting, and auditing and found the gap that can help in future research by stakeholders.

The Benefits of Implementing Social Audit in Social Enterprises

The purpose of this study is to analyze the benefits of implementing social audit in social enterprises. To achieve this goal, the essential characteristics of social enterprises and social audit are analyzed, some good examples of social enterprises are presented, as well as some unethical practices of social enterprises. Modern community is facing a number of difficulties and challenges. It is known that social enterprises have the ability and potential to bring about positive change, but the implementation of social audit would ensure sustainable economic activity in the name of a social cause, protecting all stakeholders.

Study on AI Audit Mode in the Background of Machine Learning and Internet of Things

AI is a high-tech development technology that scholars from all over the world are focusing on. It has also undergone subversive changes to the auditing industry. AI has revolutionized auditing processes, methods, and models. In recent years, the government has also vigorously promoted the application of artificial intelligence technology. Machine learning is a subpoint of artificial intelligence research, and its main purpose is to realize the anthropomorphism of electronic devices by giving them the ability to learn. The Internet of Everything has become a feature of the current era, and the Internet of Things technology has also been applied in various industries. The auditing industry is one of the key parts of promoting economic development. Machine learning and Internet of Things technology can bring more improvements to auditing under the current form of artificial intelligence. This paper mainly uses the research methods of literature analysis and case analysis, combined with various visual charts, based on the theory of machine learning and the Internet of Things, to explore the application of the two technologies in the artificial intelligence audit mode, mainly for artificial intelligence auditing in social auditing. The problems in the application are analyzed, and the artificial intelligence audit mode strategy is designed based on machine learning and the Internet of Things according to the national, industry, and social audit workers.