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

Authors

  • Madan Lal Department of Commerce, Delhi School of Economics, University of Delhi, Delhi, India
  • Rishi Bhushan Kumar Department of Commerce, Mahatma Gandhi Central University, Motihari, Bihar, India https://orcid.org/0000-0001-5831-6137
  • Amit Kumar P. G. Department of Commerce, Magadh University, Bodh Gaya, Bihar, India
  • Hari Singh Saud Central Department of Management, Far-Western University, Mahendranagar, Kanchanpur, Nepal
  • Varun Kumar Rai Department of Commerce, Delhi School of Economics, University of Delhi, Delhi, India https://orcid.org/0000-0002-8090-9745

DOI:

https://doi.org/10.55429/ijabf.v1i2.65

Keywords:

Bibliometric analysis, corporate social responsibility, accounting, auditing, CSR

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.

 

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Published

30-06-2022

How to Cite

Lal, M., Kumar, R. B. ., Kumar, A., Saud, H. S. ., & Rai, V. K. (2022). Corporate social responsibility, accounting, and auditing: A retrospective review. International Journal of Accounting, Business and Finance, 1(2), 48–74. https://doi.org/10.55429/ijabf.v1i2.65

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Section

Research Articles