معايير التقرير المالي الدولية وتجنب الضريبة والمسئولية الاجتماعية ودور المراجع أدلة عملية من بيئة الأعمال السعودية

الملخص EN

This study aims to explore the social impact of accounting standards by examining the impact of adoption of IFRS standards on the company's social performance strategy including two dimensions: tax avoidance and social responsibility, and the role of auditor in the context of that strategy.

to achieve this goal, the researchers adopted a content analysis method to analyze the annual reports of a sample of Saudi listed companies during the period contain four years from (2015) to (2018).

regression analysis used to examine the hypothesis of the study using stata program.

the results showed that IFRS has no effect on tax avoidance activity, while it positively affect the social responsibility.

the results also showed that the quality of the audit does not affect tax avoidance, while it positively affect the social responsibility.

in addition, IFRS affects the role of the auditor in the context of social responsibility while it is not affect his role in the context of tax avoidance.

based on the above, the researchers recommend the Saudi capital market authority to issue a social responsibility index and ranking of listed companies according to the degree of disclosure of social and environmental practices.

in assessing corporate compliance with these practices.

also, the researchers recommend professional accounting organizations to encourage listed companies to publish ethical reports, and the role of auditor in the context of assessment of corporate social responsibility.