Determining a moderating role of perceived corruption between corporate social responsibility (CSR) and firm’s financial performance is an interesting and challenging research question for researchers. By applying the corruption framework suggested by Gaviria (2002), this dissertation examines whether perceived corruption measures such as Institutional Quality/Law Enforcement (IQLE) and Internal Compliance and Ethical Management (ICEM) moderate the relationship between CSR and firm performance. The results showed that there is a negative moderating impact of IQLE on a positive relationship between CSR and firm’s financial performance. This study also found that ICEM as a moderator contributed to strengthening the positive relationship between CSR and firm’s financial performance.
