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Corporate social responsibility, accounting, and auditing: A retrospective review

Author

Listed:
  • Madan Lal

  • Rishi Bhushan Kumar

  • Amit Kumar

  • Hari Singh Saud

  • Varun Kumar Rai

Abstract

The primary purpose of this article is to conduct the bibliometric review of corporate social responsibility, accounting, and auditing-related 405 publications from the Scopus database and in the A*, A, and B category of Australian Business Deans Council’s journal quality list. We have conducted a descriptive analysis that presents the annual publication and citation trend, collaboration pattern, most influential articles, and most productive and influential journals, authors, countries, and organizations. In contrast, network analysis includes the country co-authorship, journal citation, author keyword co-occurrence, journal co-citation, and bibliographic coupling of documents. At last, we have reviewed the contents of bibliographic-based clusters to present past and present CSR, accounting, and auditing and found the gap that can help in future research by stakeholders.

Suggested Citation

  • Madan Lal & Rishi Bhushan Kumar & Amit Kumar & Hari Singh Saud & Varun Kumar Rai, 2022. "Corporate social responsibility, accounting, and auditing: A retrospective review," International Journal of Accounting, Business and Finance, Indian Accounting Association, Patna Branch, vol. 1(2), pages 48-74.
    • Handle: RePEc:dbs:ijabfi:v:1:y:2022:i:2:p:48-74:id:65
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    File URL: https://www.ijabf.in/index.php/IJABF/article/view/65
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    References listed on IDEAS

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    1. Daniel Tschopp & Michael Nastanski, 2014. "The Harmonization and Convergence of Corporate Social Responsibility Reporting Standards," Journal of Business Ethics, Springer, vol. 125(1), pages 147-162, November.
    2. Carmelo Reverte, 2009. "Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms," Journal of Business Ethics, Springer, vol. 88(2), pages 351-366, August.
    3. Francisco José Acedo & Carmen Barroso & Cristóbal Casanueva & José Luis Galán, 2006. "Co‐Authorship in Management and Organizational Studies: An Empirical and Network Analysis," Journal of Management Studies, Wiley Blackwell, vol. 43(5), pages 957-983, July.
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    Cited by:

    1. Rohan Kumar Mishra & Frank Obenpong Kwabi & Abhijeet Chandra, 2025. "Corporate Social Responsibility, Related Party Transaction and Earnings Management: Evidence from India," Journal of Business Ethics, Springer, vol. 201(2), pages 331-369, October.
    2. Secinaro, Silvana & Lanzalonga, Federico & Oppioli, Michele & de Nuccio, Elbano, 2025. "The effects of disruptive technologies on accountability in fintech industry: Using bibliometric analysis to develop a research agenda," Research in International Business and Finance, Elsevier, vol. 76(C).

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