Asgar Pak Maram - PhD in Accounting - Faculty Member
Akram Mahani - PhD student in accounting, Tabriz branch

The purpose of this study is to manage human resources and corporate social responsibility,ethical standards and prevention of accounting fraud.. Iran's cooperative and contracting business is ۱۵۰ companies. Sample size According to Morgan – Kre jcie's (۱۹۷۲) formula, ۱۱۰ companies were selected by stratified random sampling. Questionnaire from Park Research (۲۰۱۷) was used to measure research variables. Lisrel software was used to analyze the research hypotheses. The results for hypotheses showed that there is a significant relationship between value relationship and commitment to corporate social responsibility. There is a significant relationship between ethical standards and commitment to social responsibility. There is a significant relationship between commitment to social responsibility and customer satisfaction. There is a significant relationship between commitment to social responsibility and customer trust. There is a significant relationship between customer satisfaction and customersatisfaction. There is a significant relationship between customer trust and customer loyalty. But for the sake of reliability, transparency, reliability, objective and standard,the financial statements are audited .In recent years, financial and financial fraud has led to corporate misconduct and the loss of public confidence in businesses (especiallyauditing). The American Professional Association of Professionals (AAA) concluded that cheating is always there when it comes down to all the elements of the organization,especially managing to combat this ethical dilemma.

Human resource management, corporate social responsibility, ethical standards and fraud prevention