Purpose – The purpose of this study was to analyze whether audit committees (ACs) influence corporate social responsibility (CSR) outputs.
Design/methodology/approach – 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: 1) presence, 2) composition, and 3) resources, incentives, and diligence. CSR is mainly divided into CSR performance, CSR reporting, and CSR assurance.
Findings – Previous studies have mainly focused on AC composition and CSR reporting. There are indications that AC composition and CSR performance and assurance are positively linked. Moreover, AC resources, incentives, and diligence increase CSR reporting.
Research limitations/applications – This study stresses the need for linking AC composition with sustainability, the inclusion of moderator and especially mediator variables, and addressing endogeneity concerns via advanced regression models.
Originality/value – This paper reports the first literature review on the interaction between AC and CSR. It presents the main variables that have been included in previous studies, the limitations of these studies, and useful recommendations for future research, business practice, and regulators.