Rea Press null Rea Press3042-02103042-0210 Rea Press https://doi.org/10.22105/aaa.v3i2.96 Research Article Corporate social responsibility, Audit committee expertise, Financial performance Examining the Moderating Effect of Audit Committee Expertise on the Relationship between Corporate Social Responsibility and Financial PerformanceExamining the Moderating Effect of Audit Committee Expertise on the Relationship between Corporate Social Responsibility and Financial Performance Zolfaghari Mehdi Department of Accounting, Sowme'eh Sara Branch, Islamic Azad University, Sowme'eh Sara, Iran. Shirinpour Iraj Department of Accounting, Sowme'eh Sara Branch, Islamic Azad University, Sowme'eh Sara, Iran. 06 2026 15 06 2026 3 2 © 2026 Rea Press 2026

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 Examining the Moderating Effect of Audit Committee Expertise on the Relationship between Corporate Social Responsibility and Financial Performance

The primary aim of the present study is to examine the relationship between Corporate Social Responsibility (CSR) and financial performance, while considering the moderating role of Audit Committee Expertise (ACE) in companies listed on the Tehran Stock Exchange (TSE). In this study, CSR and ACE are regarded as independent variables, whereas financial performance is considered the dependent variable. To achieve this objective, a sample of 145 companies listed on the TSE was examined over the period from 2019 to 2024. Following sample selection and data collection, the variables under investigation were measured, and the Chow and Hausman tests were ultimately employed to analyze the data and test the research hypotheses. The findings of the hypothesis testing indicate that CSR has a positive and statistically significant relationship with financial performance. However, the results of the second hypothesis indicate that, in firms with high ACE, CSR does not exhibit a significant relationship with financial performance. In other words, because there is no significant relationship between ACE and firms’ financial performance, ACE neutralizes the positive relationship between CSR and corporate financial performance.

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