Do audit committees impact corporate social responsibility? A review of empirical quantitative research and research opportunities

The purpose of this study was to analyze whether audit committees (ACs) influence corporate social responsibility (CSR) outputs. A structured literature review of 57 archival studies on the influence of ACs on CSR outputs was conducted. According to a stakeholder–agency theoretical framework, the AC variables were structured as follows: presence, composition and resources, incentives and diligence. CSR is mainly divided into CSR performance, CSR reporting and CSR assurance.