Operational and Performance Research in Accounting and Auditing

Operational and Performance Research in Accounting and Auditing

Auditing and Corporate Social Responsibility: A Bibliometric Analysis of Research Trends and Developments

Document Type : Original Article

Authors
1 Ph.D Student, Department of Finance, Qom Branch, Islamic Azad University, Qom, Iran
2 finance department, Esfarayen, Azad University
Abstract
This study aims to conduct a comprehensive analysis of scientific research in the field of auditing and corporate social responsibility using a bibliometric approach to identify trends, thematic clusters, and scientific collaboration networks in this domain. The research population includes all articles indexed in the Web of Science database from 1973 to 2024. After an initial search using keywords related to auditing and corporate social responsibility, 1,382 articles were identified. Following refinement and application of inclusion/exclusion criteria, 1,119 articles from 394 scientific sources were selected for final analysis. Data were analyzed using VOSviewer for network analysis, the Bibliometrix library for descriptive analysis, and CiteSpace for identifying emerging trends. The findings reveal three main clusters - "Corporate Social Responsibility," "Corporate Governance," and "Sustainability" - as the primary research axes. Research topics are evolving from traditional subjects toward emerging themes such as ESG and gender diversity. By mapping the comprehensive knowledge landscape in this field, the results of this study can guide future research and inform decision-making by managers and professional institutions.
Keywords