IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON CREATIVE ACCOUNTING AND FINANCIAL REPORTING QUALITY

İngilizce (OpenAlex)

This study investigates the mediating role of corporate social responsibility in the relationship between creative accounting and financial reporting quality. Data were collected through a survey of bank employees and analyzed using structural equation modeling. The results indicate that creative accounting positively influences financial reporting quality through key determinants such as disclosure quality, internal control, and ownership structure. However, the ethical dimension, another determinant of creative accounting, does not exhibit a statistically significant effect on financial reporting quality. Furthermore, “corporate social responsibility disclosures do not mediate the relationship between creative accounting and financial reporting quality”. These findings contribute to the existing literature by providing theoretical and practical insights into the complex interactions among corporate social responsibility, creative accounting, and financial reporting quality, highlighting areas where ethical considerations and transparency play pivotal roles in organizational reporting practices.