In this research, the effect of internal control and corporate social responsibility on the conservatism of conditional accounting is investigated. Legitimacy theory is also used in this research to examine whether managers adopt corporate social responsibility reports and internal control systems for legitimacy through symbolic actions or whether they do so to provide substantive actions to their stakeholders. The research method of this research is correlational in terms of nature and content, and in terms of the purpose of this research, it is considered as applied research. In this research, information related to 116 companies admitted to the Tehran Stock Exchange market from 1396 to 1401 (696 companies in total) was collected. Multivariate regression method was used to test research hypotheses. The results of this study show that internal control and corporate social responsibility have a significant negative relationship with conditional accounting conservatism, which leads to a significant change in conditional accounting conservatism. Hence, it can be concluded that corporate social responsibility reports and internal control system are considered as essential actions that managers take for their stakeholders. It can also be noted that strong internal control and a commitment to corporate social responsibility in Iran are not only considered important ethical and social actions, but also tangibly impact how financial reporting is done, bringing significant financial and economic benefits to the company and its stakeholders.