Link between Financial Auditors and Corporate Social Responsibility: A Review of Empirical Studies and Implications for Future Research and Direction
Keywords:
Financial Auditors, Corporate Social Responsibility, Sustainability Assurance, Audit Quality, Systematic Review, CSRDAbstract
This systematic review aggregates empirical evidence (2014-2025) on financial auditors' role in CSR outcomes, identifying gaps for future research. Following PRISMA 2020 guidelines, 116 studies were analyzed, focusing on audit committee characteristics, audit quality, joint service provision, and auditor reputation. Key findings: independent audit committees improve CSR disclosure quality; Big Four associations enhance assurance credibility; and joint audit-CSR assurance provision reduces Type II errors. However, corporate tenure of auditors remains debated, and 37% of studies lack theoretical grounding. The review highlights future directions: multi-theoretical approaches, multi-methods design, and mandatory assurance transitions under EU CSRD. Recommendations include prioritizing industry expertise on corporate boards, ensuring joint services' efficiency, and developing interdisciplinary sustainability competencies in audit firms.
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Copyright (c) 2026 Aamir Ullah, Arif Khattak, Zaighum Abbas
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