Accounting and Auditing Research

Accounting and Auditing Research

Providing a New Model of Corporate Governance and Firm Performance: Corporate Responsibility and Corporate Entrepreneurship and the Moderating Role of Information Technology

Document Type : Original Article

Authors
Masoud Saiedian
Parviz Saiedi
Rohollah Samiie
Majid Ashrafi
10.22034/iaar.2019.96990
Abstract
The main purpose of this research is to provide a new model of corporate governance and corporate governance, which has been used in terms of corporate entrepreneurship, social responsibility and the moderating role of information technology. The research method is descriptive correlational. The statistical population of the study is the companies listed in the Tehran Stock Exchange, which is based on the Cochran formula, 203 company's top managers has been used to collect data. Data were collected by using three standard questionnaires. Reliability and validity were verified by divergence and convergence tests. The data analysis method was performed using Smart-Pls software. In the results of the research, the positive and significant impact of corporate governance on firm performance; corporate governance on social responsibility; corporate governance on corporate entrepreneurship; social responsibility on firm performance; corporate entrepreneurship on firm  performance is confirmed. But in the results of the research, the moderation role of information technology in the relationship between corporate entrepreneurship and company performance and the relationship between corporate governance and corporate performance is not confirmed.
Keywords
Corporate Governance
Entrepreneurship
Corporate Performance
Social Responsibility
Information Technology
Accounting and Auditing Research
Volume 11, Issue 43 - Serial Number 43
Accounting and Auditing Research, Fall 1398, No. 43
Autumn 2019
Pages 133-150