Table 1.

Count of cited published papers

Panel A: by publication year
Total: 52• 2023: 3
• 2022: 7
• 2021: 6
• 2020: 6
• 2019: 6
• 2018: 5
• 2017: 4
• 2016: 2
• 2015: 5
• 2013: 3
• 2012: 1
• 2011: 1
• 2009: 2
• 2007: 1
Panel B: by region
Total: 52Cross-country: 29
• Australia: 2
• China: 1
• France: 1
• Germany: 2
• India: 2
• South Africa: 3
• Spain: 4
• Taiwan: 1
• UK: 2
• USA: 5
Panel C: by journal
Total: 52(CSR) Management and Corporate Governance journals: (17)
Business Ethics, the Environment and Responsibility: 1
Business Ethics: A European Review: 1
Business Strategy and the Environment: 3
Corporate Social Responsibility and Environmental Management: 3
European Management Journal: 1
International Business Review: 1
Journal of Business Ethics: 2
Journal of Cleaner Production: 2
Journal of Small Business and Enterprise Development: 1
Managerial and Decision Economics: 1
Sustainable Development: 1
Accounting and Finance journals: (35)
Accounting and Finance: 1
Accounting and Business Research: 1
Accounting Forum: 1
Accounting Research Journal: 1
Accounting Review: 1
Accounting, Auditing and Accountability Journal: 1
Auditing: 3
Australian Accounting Review: 6
Contemporary Accounting Research: 1
European Accounting Review: 3
International Journal of Accounting and Information Management: 1
International Journal of Auditing: 3
Journal of Accounting and Public Policy: 2
Journal of International Accounting, Auditing and Taxation: 2
Meditari Accountancy Research: 3
Sustainability, Accounting, Management and Policy Journal: 5
Panel D: by determinants and consequences of sustainability assuror
Total: 54*Determinants: 38 • Board composition: 8
• Stakeholder influence: 5
• Country governance: 8
• Financial: 6
Sustainable: 11
Consequences: 36 • Financial: 18
• Sustainable: 18
Panel F: by sustainability assuror variable
Total: 52Audit firm versus other provider: 27
• Big Four audit firm versus other provider: 20
• Financial auditor as sustainability assuror (joint provision) versus other provider: 4
• Audit firm plus third party (joint assurance) versus other provider: 1
Panel G: by endogeneity checks
Total: 52• Yes: 19
No: 33

Notes(s):

*Some studies include more than one dependent/independent variable

Source(s): Table by author

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