Gonçalves, T., Gaio, C., & Ferro, A. (2021). Corporate Social Responsibility and Earnings Management: Moderating Impact of Economic Cycles and Financial Performance. Sustainability, 13, Article 9969.
https://doi.org/10.3390/su13179969

has been cited by the following article:

• TITLE: The Effect of Corporate Social Responsibility Culture on Greek Internal Auditors’ Organizational Commitment

  AUTHORS: Mitropoulou Panagiota, Koutoupis Andreas, Thanasas Georgios, Fotis Dimitrios

  KEYWORDS: Corporate Social Responsibility, Organizational Commitment, Internal Auditors, Greece

  JOURNAL NAME: Theoretical Economics Letters, Vol.13 No.5, October 10, 2023

  ABSTRACT: The purpose of this paper is to investigate the effect of corporate social responsibility on the levels of organizational loyalty of internal auditors working in Greek companies, regardless of the industry they belong to. To cover that, quantitative research was carried out. The research sample consists of 220 Greek internal auditors. Random sampling was used to gather the research sample. Quantitative research data collection was done online via email, while statistical analysis was performed using SPSS (v23). The results of the Pearson correlation test showed a positive and statistically significant correlation of the four dimensions of corporate social responsibility (to stakeholders, customers, employees and governmental bodies) with the levels of organizational commitment of the internal auditors. Also, the regression test showed a positive and statistically significant influence and high predictability from the side of the four dimensions of corporate social responsibility to the levels of organizational commitment of internal auditors.