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

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.

Corporate Social Responsibility in Ukraine Under Martial Law: Accounting Aspects

“…According to the concept of corporate social responsibility, companies should not only pursue their main goal of maximizing profits, but also contribute to the welfare of society. Business organizations are working in and exploiting social and environmental resources; in return for these exploitations, businesses have to perform voluntarily for the betterment of society and the environment (Lal et al, 2022). It is argued that companies that implement corporate social responsibility initiatives can gain a competitive advantage over other companies by creating a good public image or reputation and generate higher profits and returns on investment (Barauskaite & Streimikiene, 2021).…”

Exploring the Intersection of Industry, Policy, and Performance: Insights from the June 2022 Issue

“…The last paper by Lal et al (2022) conducts a bibliometric review of corporate social responsibility, accounting, and auditing-related 405 publications from the Scopus database. The authors present the annual publication and citation trend, collaboration pattern, most influential articles, and most productive and influential journals, authors, countries, and organizations, as well as the gaps that can help in future research by stakeholders.…”