Social Audit Research Articles

Social audit as an instrument of crisis management in human resources management

For a long time, auditing has been considered a discipline dedicated to the evaluation of financial and accounting information. Today, he has demonstrated his strengths in various areas of business, including the social component, the practice of social audit or its origin, but this discipline remains limited, despite its importance for human resource management. This article discusses social audit as an anti-crisis management tool. Modern social audit has methods that allow us to give a fairly accurate and objective description of the potential of the management body and to identify its real ability to innovate. And they allow you to have a positive impact on the risks associated with human resources management. The main purpose of this publication is to summarize a review of the literature on social auditing and its impact on human resource management risk management. The implementation of a human resource management tool, which is considered the key to socio-economic efficiency and human capital adaptation, is highlighted as a paramount task, despite the fact that most companies do not choose this practice. Based on the results of the analysis of bibliographic materials, it was found that social audit: has a positive impact on the practice of managing risks associated with human resource management; seen as an effective tool for identifying positive social and emotional indicators of improving social performance; the importance of social audit in the enterprise and its role in minimizing crises associated with personnel practices.

Sean Ansett and workers’ rights in a Tunisian leather goods factory

Research methodology This case is based on an in-depth interview with Sean Ansett on March 6, 2020 in San Francisco. For a good reference book on the interview method in social science, please see Seidman (2019). Ansett is an alumnus of the Lam Family College of Business at San Francisco State University. A follow-up interview was conducted on December 13, 2021, via Zoom. The case situations are factual, but the names of the luxury brand, the factory and the Tunisian social auditing firm were disguised. Selected video clips of the interviews are available upon request. Case overview/synopsis In 2010, Sean Ansett, a social auditor with more than 25 years of experience in promoting workers’ rights in the global supply chain, faced a momentous decision. He was hired by a luxury brand company to conduct a social audit of a Tunisian leather goods factory. During his visit to the factory, he observed the troubling signs of child labor and alarming health and safety concerns in the work environment. Should he report the factory’s situation to the local authority? What should he advise his client, the luxury brand company, to do? Ansett realized that this was not a cut-and-dried decision as reporting to the local authority may affect workers adversely if the factory was closed. This case highlights the ethical dilemmas of human rights in the global supply chain. It also raises critical questions for multinational firms regarding what constitutes an ethical brand and how to ensure effective code of conduct implementation. Complexity academic level This case can be used in undergraduate or graduate business courses or curated sessions and seminars related to corporate social responsibility, ethics and social auditing in supply chain management.

The Answer Social Challenges: Social Accounting and Social Accounting Measurement

The main purpose of this accounting is to increase the awareness and attention of companies to the impact of their activities on the environment. Social accounting can also be a bridge between companies and non-profit organizations related to the environment. The methodology used is qualitatively using review literature on the definition of social accounting and how to measure social accounting in the process of its implementation to answer the social challenge that this social accounting audit is the answer to the license to operate for a company or non-profit organization which we often know as Corporate Social Responsibility (CSR). The result is (1) CSR management requires companies to implement environmental protection and economic development responsibilities, so they will take the initiative to create environmental-related knowledge to adapt to changing external ecological requirements and use green technology to build market forces. (2) Some of these sustainability reporting standards must be made by the company so that in the reporting process not only financial statements but also sustainability reports are presented in the portfolio is shared publicly as an indicator of the company's commitment to the implementation of sustainability programs, where this sustainability report must be approved by a licensed certified person. (3) With the spirit of social-techno-entrepreneurship as a form of integration of all components, a company cannot separate between economic and social values, so that the interests of various parties can be accommodated simultaneously. Researchers suggest that companies must be able to present economic legitimacy (creation of job opportunities), social legitimacy (improvement of welfare), trust in interaction (corporate response defines problems in society and mutual interaction in common life into a form of License to Operate for companies or non-profit organizations.

THE ROLE OF SOCIAL AUDIT IN THE MANAGEMENT SYSTEM OF INTERNAL AFFAIRS BODIES

Social audit is a relatively new phenomenon in our country. The development of a mechanism for the involvement o f civil society institutions and the expert community in the process of forming a positive reputation of law enforcement agencies and legal support fo r this interaction is one of the promising areasof cooperation between the state and society. The subject of the social audit of law enforcement activities is objective, timely and complete information on thecompliance of the regulations governing the work of the Department of Internal Affairs with the indicators of operational and service activities received from all levels of social and legal survey. Purpose: to determinethe role of social audit in the management system of the Department of Internal Affairs, to identify areas of control within the framework of a comprehensive public audit of law enforcement activities. Methods:dialectical, system, logical, formal-legal, system-functional. Results: the features of the social audit of the Department of Internal Affairs are determined, potential directions of the social audit of the Department ofInternal Affairs are identified ana the distinctive fea tures of each of them are investigated.

Does Corporate Social Responsibility Affect the Timeliness of Audited Financial Information? Evidence from “100 Best Corporate Citizens”

Companies are under immense pressure to integrate activities that will improve society and the environment with their business objectives. Such integration is likely to introduce complexity into the firms’ activities and impact the timeliness of the financial statements. Audit report lag is significant to investors as it directly impacts investor decision-making and investment fortunes. This study examines the association between corporate social responsibility (CSR) and audit report lag. We measure CSR activities using a composite variable representing a firm’s inclusion on or exclusion from the annual list of “100 Best Corporate Citizens.” In the robust regression analyses with a sample of 3661 firm-year observations from 2011 to 2016, we found a positive and significant association between CSR activities and audit report lag after controlling for extraneous variables potentially influencing audit report lag. Furthermore, the additional results with the six CSR components in the list confirm our finding that, except for governance, all the other components, such as environment, climate change, human rights, employee relations, and philanthropy, have a positive and significant association with audit report lag. Our findings suggest that CSR activities introduce audit complexities and risks that compel auditors to assess a high risk of material misstatements, translating into more audit effort and longer times to complete audits.

Place Leadership in Social Accountability Initiatives

ABSTRACT This paper explores how social movement and civic actors enact and contribute to place leadership. It does so by examining how social movement organizations in South Africa use social audits to investigate and challenge government accountability and service delivery failures. The paper describes the meaning-making practices evident in social audit reports, and detail how social audit actors construct issues and positions through three framings – rights, regulations and lived realities. In this process, they leverage rights discourses and governance arrangements to legitimize their place leadership, and draw on multiple aspects and experiences of place to expose failures of governance and in the realization of rights. Through the dynamic interplay between legitimizing and exposing, they translate embodied realities and relations in and of place into a sense of purpose and direction for mobilizing a wider network of governance actors. On this basis, the paper contributes a social accountability perspective to place leadership studies. MAD statement This paper aims to Make a Difference (MAD) by exploring how social movement actors contribute to collective place leadership through constructing and contesting the meanings of local governance issues and relationships. The paper highlights how social movement actors illuminate place as the objective and measurable built environment, and as subjectively experienced and constituted as places of heritage and community but also dislocation and trauma. That they use social audits to interrogate governance failures and legitimize communities’ situated knowledge suggests such social accountability initiatives offer a space for place leadership outside of but also interacting with broader governance networks.

Social audit as a tool of civil society aimed at ensuring the sustainability

A theoretical justification of the conducting a social audit was carried out, which involves the following stages: familiarization stage - to determine the expediency of the procedure; the initial stage is necessary to determine the executors; the organizational stage involves coordination between the contractor and the customer; during the experimental stage, the necessary information is collected; at the analytical stage, indicators of compliance of the state of the objects with the standards are compared; at the final stage, reporting documentation is prepared; at the completion, there is a meeting with the customer and a discussion of the results. The specified stages systematize the organizational process and contribute to the qualitative implementation of the social audit procedure as a whole. The definition of “social audit” has been clarified as a set of control measures in the form of monitoring, audits, inspections, surveys, questionnaires, which are carried out by stakeholders in order to determine the degree of social responsibility of the enterprise. The main criteria for the classification of social audit are summarized and systematized, namely: its functional purpose (social audit of compliance, efficiency audit). Characteristic features, advantages and disadvantages of auditing procedures performed by external and internal auditors are given.

Assessing the Effectiveness of MGNREGA’s Social Audits and Training in Madhya Pradesh

Social audits are distinct forms of collaborative governance that not only serve as exercises for evaluating participation programmes but also help the poor gain more power. They provide the most vulnerable groups with a forum to express their “voice” claim their “rights” hold the government responsible, and take on a sense of collective responsibility, potentially turning social protection into social justice. An important development in Madhya Pradesh is the state’s government’s engagement with a state-supported civil society organisation on a project to increase accountability in MGNREGA decision-making. The objective of this paper is to assess the effectiveness of MGNREGA in social audit and training programmes related to tribes in Madhya Pradesh. The author makes a conclusive circumstance that demand-side strategies have severe limits when it comes to improving governance by incorporating the ideas of citizen voices. To conclude that participation in a training and social audit programme, had a favourable significant association with both overall awareness and overall satisfaction. In line with expectations, overall satisfaction was significantly positively correlated with both overall awareness and overall performance after the effects of training and audit were muted.

Social audit in assessing society’s satisfaction with the quality of public services and welfare of the population

This article presents data on the conduct of social audit among the population. The purpose of this study was to analyze the practice of assessing the quality of public services and develop proposals aimed at improving it based on the methodology of social audit. The study used the principles of activity approach in the system of social audit. In the course of processing primary data, methods of observation, description, synthesis and analysis were used. On the basis of the conducted three-stage experiment, a positive correlation was established between the growth in welfare of population and degree of satisfaction with the quality of public services. According to the social audit conducted, measures were formulated to improve the system for assessing accessibility and quality in the field of public services. It was determined that Kazakhstan has all the necessary resources aimed at improving the quality and evaluation system of public services

Human rights in a sea of market-based approaches: Evaluation of market-based tools integrating social responsibility in the Sustainable Seafood Movement

Social responsibility in the Sustainable Seafood Movement has accelerated in the past several years, as human rights and labor issues are increasingly being integrated into market-based approaches such as certifications, fishery improvement projects (FIPs), and buyer sourcing commitments. There is skepticism around the ability to adequately address human rights within the context of market-based approaches originally designed for environmental sustainability. Experts have raised concerns about the voluntary nature, reliance on social audits, poor enforcement mechanisms, and limited worker representation of these interventions. Using desk-based research and key informant interviews, this study presents a critical evaluation of the market-based interventions integrating elements of human and labor rights. The overarching purpose of this study is to characterize how various initiatives in the Sustainable Seafood Movement are embedding human rights and social issues, in addition to challenges in doing so, and specific areas for improvement. Results suggest that while certifications can be a useful intervention in establishing a minimum level of compliance for the sector, they require improved accountability systems and continuous, internal monitoring led by workers. The FIP model, requiring continuous reporting of progress over time, could potentially be an alternative to the certification model contingent on the adoption of strong enforcement mechanisms. Finally, buyer sourcing commitments have the potential to hold businesses accountable, but voluntary commitments often lack tangible action, like embedding comprehensive processes of human rights due diligence, to protect fishers and workers. It is critical to address the current limitations of voluntary, market-based approaches and move towards mandatory human rights due diligence, better practices for worker engagement, and stricter mechanisms to ensure accountability.

IMPROVEMENT OF THE MEDICAL CARE QUALITY MANAGEMENT MODEL BASED ON THE INTERNAL AUDIT MECHANISM IN THE HEALTHCARE FACILITY

Introduction. Internal audit aims to improve the processes and outcomes of medical services by systematically reviewing the components of medical care in terms of certain criteria and implementing changes where the service does not reach the expected level. Severization of requirements for HCF service quality and increasing competition in HCFs require the elaboration and implementation of dynamic continuous internal mechanisms, which will contribute to healthcare quality improvement, professional development of medical personnel, and the increased satisfaction of medical service consumers. Objective: Elaboration of a medical and social internal audit mechanism in order to improve medical care quality at the level of a healthcare facility. Materials and Methods. We used system analysis, meta-analysis, descriptive modeling, medical and sociological survey, statistical analysis, and logical generalization in the study. Data collection methods were: a survey and copying of data from the primary accounting and reporting documents. Results. The study involved 226 patients with chronic noncommunicable diseases who were followed up at Sumy HCFs. The correspondence between the actual data in the outpatient medical records with the protocol’s quality indicators was assessed. Internal audit of the subjects’ satisfaction with medical services showed that they were sufficiently aware of the disease course, complication prevention, and the risks of non-compliance – 97% of patients confirmed that they received detailed information from their physician; however, they did not comply with the doctor's recommendations or complied poorly. Conclusions. We registered subjects’ poor compliance and unsatisfactory attitude towards the follow-up procedure. The development and implementation of the medical and social mechanism of internal audit contributed to the practical adoption of a management decision to ensure the continuous improvement of medical care quality for patients with chronic noncommunicable diseases, namely additional behavioral approaches to increase the level of patients’ compliance with the doctor's recommendations and their active involvement in follow-up control.

The bidirectional interaction between corporate social responsibility and tax avoidance: The moderating role of audit quality

This study analyzed the two-way connection between corporate social responsibility (CSR) and tax avoidance and examined how audit quality moderated the relationship. The previous study by Hajawiyah et al. (2022) examines the bidirectional effect of CSR and tax avoidance but with different moderating variables, which is risk management. Samples of this study were companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. A simultaneous test and a two-stage least squares (2SLS) regression were employed in data analysis. The results showed that audit quality did not moderate the relationship between corporate social responsibility and tax avoidance. It was also revealed that tax avoidance had no effect on corporate social responsibility and audit quality could not decrease the influence of tax avoidance on corporate social responsibility. This study also found no correlation between corporate social responsibility and tax avoidance. This study contributes to the current body of literature on tax avoidance and corporate social responsibility. Previous studies only measured a one-way correlation between tax avoidance and corporate social responsibility, while this study examined the two-way interaction and the role of audit quality in the correlation between corporate social responsibility and tax avoidance. The findings of this study can be used as a reference for company management in formulating plans and strategies related to corporate social responsibility and tax avoidance.

Research on Corporate Social Responsibility and Audit Fees

Research on Corporate Social Responsibility and Audit Fees

AUDIT OF THE YOUTH POLICY ECOSYSTEM IN THE RUSSIAN FEDERATION IN THE CONTEXT OF DIGITALIZATION: A RISK-REFLEXIVE APPROACH (PART 1)

The main goal of the presented study is to analyze the features of the development of state youth policy in the Russian Federation in the context of digitalization. The authors start from the modern understanding of the foundations of social audit as a critical analysis of the efficiency of modern youth policy through the study of mechanisms and methods, processes of constituting meanings and gaining the rights of young people to self-realization and social innovation, achieving a conflict balance of their expectations with institutional norms and resources. As the main theoretical tool for auditing the efficiency of youth policy in the digital environment, the potential of a risk-reflexive approach to assessing interactions and conflict/cooperation between society and the state in generational optics is used. The ideas of risk-reflexive management are considered as a normative basis for focusing the audit of youth policy not only on institutions and organizational structures, but above all on values and meanings. The audit of youth policy is disclosed in the article as a check for the compliance of its goals and methods with the tasks of youth socialization, its adaptation in a risky society in the context of global information confrontation and risk assessment. The article proposes a risk-reflexive interpretation of the criteria for the efficiency of strategic management in the field of youth policy implementation (productivity, security, development, satisfaction). Based on the analysis of the social capital concept, its “triad” (trust, cultural norms and social networks) and forms, the article reveals the specific features of strategies for young people to choose models of response to social and political problems, proposes an original classification of youth policy using “bonding” and “bridging” types.

Social Audit for Raising CSR Performance of Banking Corporations in Bangladesh

Social Audit for Raising CSR Performance of Banking Corporations in Bangladesh

Identifying the Executive Factors of Social Audit in Attracting Deposits and Reducing the Cost of Money in Bank using Grounded Theory Method

Identifying the Executive Factors of Social Audit in Attracting Deposits and Reducing the Cost of Money in Bank using Grounded Theory Method

ESG Audit Training Perspective in Asia

<p>The paper examines the effectiveness of Environmental, Social, and Governance (ESG) audit training courses offered by the International Computer Auditing Education Association (ICAEA) in Taiwan and the Middle East. The training courses are tailored to meet the growing demand for professionals who possess ESG audit skills. In Taiwan, the course focuses on using artificial intelligence and data analytic technology to audit ESG data. In the Middle East, ESG education and training are gaining momentum, and regulators are introducing ESG standards for all businesses. The paper provides an overview of the current ESG landscape in the region and discusses the challenges and opportunities for companies to demonstrate their commitment to sustainability and ESG principles. Overall, the paper highlights the growing importance of ESG audits and the need for continuous education and training to improve sustainability performance.</p> <p> </p>

The Role of Culture in Auditors’ Social Norms and Audit Quality in Iran’s Environmental Conditions

Background: The quality of auditing and how it is performed has always been the subject of audit research. Quality of audit is important because of the increased reliability of the financial results. The quality of auditing is remarkable because it can have a tremendous impact on the decisions of investors, employees, employees, and employees.
 Objectives: The purpose of this study is to investigate the role of culture in auditors’ social norms and audit quality in Iran’s environmental conditions.
 Methods: The research method was descriptive and structural equations. The statistical population of this study consisted of all auditors working in member firms of auditors in Iran. According to the unlimited statistical population, with the help of Cochran’s formula, a sample size of 384 was obtained, and finally, by sampling in a questionnaire, 380 were collected. The research tools included innovative questionnaires for activating social norms, audit quality, and auditor culture. Analytical analysis methods were used for the data.
 Results: The fit indices of the research model were in good condition. Activation of social norms (ethical reasoning, responsibility, honesty, and fairness) significantly affected audit quality. The mediating role of culture in auditors’ social norms and audit quality has also been investigated. Among the hypotheses of mediator sub-relationships, the mediating role of ethical culture (ethics at work) in the relationship between (activating the auditor’s ethical reasoning and audit quality) and the mediating role of Islamic culture in the relationship between (auditor’s sensitivity in accountability and audit quality) became.
 Conclusions: The activation of social norms significantly affected audit quality. The auditor culture had a significant effect on the relationship between the activation of social norms and audit quality.

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.