Link between Financial Auditors and Corporate Social Responsibility: A Review of Empirical Studies and Implications for Future Research and Direction

Authors

  • Aamir Ullah Department of Management Sciences Qurtuba University of Science & IT Peshawar
  • Arif Khattak Department of Management, Bahria University, Islamabad
  • Zaighum Abbas Department of Business Administration University of Chakwal

Keywords:

Financial Auditors, Corporate Social Responsibility, Sustainability Assurance, Audit Quality, Systematic Review, CSRD

Abstract

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.
Keywords:

Author Biographies

Aamir Ullah, Department of Management Sciences Qurtuba University of Science & IT Peshawar

Assistant Professor

Arif Khattak, Department of Management, Bahria University, Islamabad

Professor

Zaighum Abbas, Department of Business Administration University of Chakwal

Assistant Professor

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Published

30.06.2026

Issue

Vol. 12 No. 1 (2026): Sarhad Journal of Management Sciences (SJMS)

Section

Articles

License

Copyright (c) 2026 Aamir Ullah, Arif Khattak, Zaighum Abbas

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

All content published in SJMS is licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0). Under this license, authors and readers are free to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material for any purpose, even commercially), provided appropriate credit is given to the original author(s) and source publication.