N Heading WRITER PURPOSE METHODOLOGIST VARIABLE RESULT THEORY Year

o S
1 Sustainability Kamlesh Tiwari Assess the Literature study Industry 4.0, Identify the Sustainability 2020
accounting and Dan impact of and empirical sustainability implications of accounting theory,
reporting in the Mohammad industry 4.0 on research to accounting industry 4.0 on industry concept 4.0
industry 4.0 Shadab Khan sustainability analyze industry practices, sustainability
accounting 4.0 trends and sustainability accounting and
practices and impact on reporting reporting
reporting sustainability
accounting
2 Effect Of Nzekwe, Gift Examining the Empirical studies Sustainability Finding the Sustainability 2021
Sustainability Card; Okoye, relationship with financial data reporting, relationship reporting theory,
Reporting On Pius Vincent between collection and financial between corporate finance
Financial Chukwubuikem sustainability corporate performance, sustainability theory
Performance Of ; Dan Amahalu, reporting and sustainability industrial goods reporting and
Quoted Industrial Nestor the financial reporting companies corporate financial
Goods Companies Ndubuisi performance of performance
In Nigeria quoted
industrial
goods
companies in
Nigeria
3 CSR Performance, Lukas Timbate Investigate the Survey research CSR Finding correlations Corporate social 2018
Financial and Cheong correlation and data analysis performance, between CSR responsibility
Reporting, and Amahalu, between CSR to measure CSR financial performance, theory, investor
Investors’ Nestor performance, performance, reporting, financial reporting, perception theory
Perception on Ndubuisi financial financial investor and investor
Financial reporting, and reporting, and perception perception
Reporting investor investor
perceptions of perception
financial
reporting
4 Conservative Taewoo Kim Examining the Analyze financial Conservative Observed that Conservative 2022
 Financial and Shawn4's impact of data to identify financial conservative financial reporting
Reporting and Hyuk. conservative conservative reporting, financial reporting theory, financial
Resilience to the financial reporting patterns corporate can increase crisis theory
Financial Crisis reporting on and their impact resilience, corporate resilience
corporate during the financial crisis during financial
resilience financial crisis crises
during the
financial crisis
5 Does Ethical Chaechang Im Examine Empirical studies Ethical behavior Finding that Theory of business 2019
Behavior of and Giseok whether with data analysis of management's ethics, quality
Management Nam5. management's to identify the management, ethical behavior can theory of financial
Influence Financial ethical relationship quality of improve the quality reporting
Reporting Quality? behavior between ethical financial of financial
affects the management reporting reporting
quality of behavior and the
financial quality of financial
reporting reporting
6 Sustainability Alfred Evaluate Content analysis Sustainability Compare and Financial reporting 2023
Reporting: A Wagenhofer6. sustainability of financial reporting, analyze the theory, sustainability
Financial reporting statements and financial relationship theory
Reporting practices from sustainability reporting between
Perspective a financial reporting to sustainability
reporting identify patterns reporting and
perspective and trends in financial reporting
sustainability
reporting
7 The Role of Florian Diener, Examining the Case studies and Digitalization, Identify ways in Digitalization theory, 2020
‘Digitalization’ in Miroslav role of interviews with sustainability which digitalization banking
German Špaček digitalization in banks to reporting, affects banking sustainability
Sustainability Bank banking understand the banking sustainability reporting theory
Reporting sustainability impact of reporting practices
reporting in digitalization on
Germany sustainability
 reporting
practices
8 Sustainability Patrizia Di Examining the Analyze Web-based Finding that Deinstitutionalizatio 2022
Reporting at a Tullio, Matteo use of web- sustainability media, adoption of web- n theory, a web-
Crossroads in La Torre based media in report and survey sustainability based media can based media theory
Italian sustainability content to reporting, influence the
Universities: Is reporting at understand the universities deinstitutionalizatio
Web-Based Media Italian effect of web- n of sustainability
Adoption universities based media reporting
Deinstitutionalizin adoption on
g Sustainability sustainability
Reporting? reporting
9 Sustainability Domenico Examining the Data analysis and Sustainability Identify patterns of Sustainability 2020
Performance Raucci, Lara use of surveys to performance use of sustainability performance
Indicators and Tarquinio sustainability measure the use indicators, non- performance indicator theory,
Non-Financial performance of sustainability financial indicators and non- non-financial
Information indicators and performance information, financial information
Reporting. non-financial indicators and Italy information in Italy reporting theory
Evidence from the information non-financial
Italian Case reporting in information
Italy reporting
10 The Compliance of Ioana Sofian, Assess Integrated report Integrated Finding the level of Integrated report 2017
the Integrated Mădălina compliance of content analysis reports, compliance of theory, regulatory
Reports Issued by Dumitru integrated to assess the financial European financial compliance theory
European reports issued extent to which companies, firms with the
Financial by European European financial integrated international
Companies with financial firms firms comply with reporting integrated reporting
the International with the the international framework framework
Integrated International integrated
Reporting Integrated reporting
Framework Reporting framework
Framework
11 Unfolding the Yao Li, Michael Analyse the Literature study Sustainability, Identify changes in The evolutionary 2024
 Transitions in Rockinger evolution of and trend analysis evolution, trend sustainability theory of
Sustainability sustainability to understand reporting reporting practices sustainability
Reporting reporting transitions in reporting, the
practices over sustainability theory of
time reporting sustainability
reporting trends
12 Is Sustainability Christof Assess whether Analysis of the Sustainability Identify the impact Circular economic 2023
Reporting Falkenberg, sustainability content of reporting, of sustainability theory, sustainability
Promoting a Carina reporting corporate circular reporting on the regulation theory
Circular Economy? Schneeberger, promotes a sustainability economy, agri- promotion of a
Analysis of Siegfried circular reports in relation food sector circular economy in
Companies’ Pöchtrager economy in the to corporate the agri-food sector
Sustainability agri-food sustainability
Reports in the sector reporting
Agri-Food Sector regulations and
in the Scope of EU taxonomic
Corporate regulations
Sustainability
Reporting
Directive and EU
Taxonomy
Regulation
13 Regulations on Noorul Janna Review Literature study to Non-financial Provide an overview Corporate regulation 2023
Non-Financial Mustafa Khan, regulations on identify and disclosure of non-financial theory, non-financial
Disclosure in Hassani Mohad non-financial analyze non- regulation, disclosure disclosure theory
Corporate Ali disclosures in financial corporate regulations in
Reporting: A corporate disclosure reporting corporate reporting
Thematic Review reporting regulations in
corporate
reporting
14 Unlocking the Omar. A. Explore the Survey and data Sustainability Identify Sustainability 2023
Power of Alghamdi, relationship analysis to reporting, relationships reporting theory,
Reporting: Goma Agag between examine the customer between voluntary customer behavior
 Exploring the Link voluntary relationship behavior, sustainability theory, enterprise
between sustainability between company value reporting, customer value theory
Voluntary reporting, voluntary behavior, and
Sustainability customer sustainability company values
Reporting, behavior, and reporting,
Customer company customer
Behavior, and Firm values behavior, and
Value company values
15 The Impact of Serhii Assess the Analysis of Sustainability Finding a Financial 2023
Sustainability Lehenchuk, impact of financial data and reporting, relationship performance theory,
Reporting on Iryna Zhyhlei, sustainability sustainability financial between sustainability
Financial Olena Ivashko, reporting on reporting to performance, sustainability reporting theory
Performance: Grzegorz financial examine the FBT and TCL reporting and
Evidence from Glishchynsky performance relationship sectors in financial
Turkish FBT and between Turkey performance in the
TCL Sectors sustainability FBT and TCL sectors
reporting and in Turkey
financial
performance
16 Corporate Beer Gardi, Examine the Data analysis to Corporate Finding that IFRS Corporate 2023
Governance and Mehmet Aga, mediating role examine the governance, mediates the governance theory,
Financial Nabaz Nowzad of IFRS in the relationship quality of relationship IFRS theory, quality
Reporting Quality: Abdullah relationship between financial between corporate theory of financial
The Mediation between corporate reporting, IFRS governance and the reporting
Role of IFRS corporate governance, IFRS, quality of financial
governance and the quality of reporting
and the quality financial reporting
of financial
reporting
17 Integrated Guler Aras, Propose a Study of literature Integrated Propose a reporting Integrated reporting 2022
Reporting and Paul F. Williams reporting and empirical reporting, model that theory, integrated
Integrated model that research to integrated promotes the thinking theory,
Thinking: encourages develop reporting thinking, responsible use of corporate
 Proposing a more models that enterprise corporate force responsibility theory
Reporting Model responsible use integrate strengths
That Induces More of corporate responsible
Responsible Use power thinking and
of Corporate action
Power
18 Non-Financial Teresa Eugénio, Evaluate Data analysis and Non-financial Finding that non- Non-financial 2022
Reporting and Sónia Gomes, whether non- surveys to reporting, financial reporting reporting theory,
Assurance: A New Manuel Castelo financial understand the assurance, and assurance can assurance theory,
Opportunity for Branco, Ana reporting and relationship auditors open up new auditor role theory
Auditors? Isabel Morais assurance between non- opportunities for
Evidence from provide new financial auditors
Portugal opportunities reporting,
for auditors assurance, and
the role of
auditors
19 Corporate Non- Wangwei Lin Researching Analysis of the Non-financial Identify differences Sustainability 2022
Financial the non- content of reporting, between non- reporting framework
Reporting in the financial corporate sustainability financial reporting theory, non-financial
UK: Diversions reporting of sustainability reporting of companies in the reporting theory
from the EU companies in reports in the UK framework, UK UK and the EU
Sustainability the UK and to identify sustainability
Reporting how it differs divergences from reporting
Framework from the EU the EU framework
sustainability sustainability
reporting reporting
framework framework
20 Conservative Taiwu Kim, Examining the Analyze financial Conservative Observed that Conservative 2022
Financial Heok Shan impact of data to identify financial conservative financial reporting
Reporting and conservative conservative reporting, financial reporting theory, financial
Resilience to the financial reporting patterns corporate can increase crisis theory
Financial Crisis reporting on and their impact resilience, corporate resilience
corporate during the financial crisis during financial
 resilience financial crisis crises
during the
financial crisis
21 Disclosure Marioara Analyze the Analysis of the Non-financial Identify patterns Non-financial 2021
Dynamics and Beleneși, dynamics of content of non- disclosures, and trends in disclosure theory,
Non-Financial Victoria disclosure and financial non-financial disclosure and non-financial
Reporting Bogdan, Dorina analysis of non- statements of reporting analysis of non- reporting analysis
Analysis. The Case Nicoleta Popa financial Romanian listed analysis, financial reporting theory
of Romanian reporting. Case companies to Romania in Romania
Listed Companies study of understand
Romanian disclosure
registered dynamics and
company non-financial
reporting trends
22 Financial Javier García- Research the Financial data Quality of Finding links Financial reporting 2021
Reporting Quality Lacalle, quality of analysis and financial between the quality quality theory,
and Online Lourdes Torres financial surveys to reporting, of financial online disclosure
Disclosure reporting and evaluate the online reporting and online theory
Practices in online quality of financial disclosures, disclosure practices
Spanish disclosure reporting and Spanish in Spanish
Governmental practices in online disclosure government government
Agencies Spanish practices agencies agencies
government
agencies
23 The Relationship Laura-Eugenia- Examine the Empirical studies ERP system Finding that ERP ERP system 2021
between the Lavinia Barna, relationship with data analysis implementation system implementation
Implementation of Bogdan-Stefan between ERP to examine the , financial implementation is theory, financial
ERP Systems and Ionescu, Liliana system relationship reporting, non- associated with reporting theory,
the Financial and Ionescu-Felega implementatio between ERP financial changes in financial non-financial
Non-Financial n and an system reporting and non-financial reporting theory
Reporting of organization's implementation reporting
Organizations financial and and financial and
non-financial non-financial
 reporting reporting
24 How to Challenge Maria Albertina Research how Surveys and case Integrated Identify educational Education theory, 2021
University Barreiro to encourage studies to identify reporting, strategies that are integrated reporting
Students to Work Rodrigues, Ana university effective integrated effective in theory, integrated
on Integrated Isabel Morais students to strategies in reporting encouraging reporting assurance
Reporting and work on encouraging assurance, students to engage theory
Integrated integrated students to work university in integrated
Reporting reporting and on integrated students reporting and
Assurance integrated reporting and integrated reporting
reporting integrated assurance
assurance reporting
assurance
25 Corporate Social Haeyang Ryu, Examine the Empirical data Corporate social Finding that audit Corporate social 2021
Responsibility, so-joon chae, relationship analysis to responsibility, committee expertise responsibility
Audit Committee Bomi Song between examine the audit mediates the theory, audit
Expertise, and corporate relationship committee relationship committee expertise
Financial social between expertise, between corporate theory, financial
Reporting: responsibility, corporate social financial social responsibility reporting theory
Empirical Evidence audit responsibility, reporting and financial
from Korea committee audit committee reporting
expertise, and expertise, and
financial financial reporting
reporting
26 Understanding Ikenna Elias Understanding Literature analysis Sustainability Identify factors Sustainability 2021
Sustainability Asogwa, Maria sustainability to understand reporting, non- affecting reporting theory,
Reporting in Non- Estela Varua, reporting in reporting governmental sustainability non-governmental
Governmental Peter non- practices, drivers, organizations, reporting in non- organization theory,
Organisations: A Humphreys, governmental barriers, and literature governmental literature review
Systematic Review Rina Datt organizations: future research organizations
of Reporting A systematic directions in non-
Practices, Drivers, review of governmental
Barriers and Paths reporting organization
for Future practices, sustainability
 Research drivers, reporting
barriers, and
future research
directions
27 Abbreviated or Farah Saerens, Evaluate the Data analysis to Financial Finding that Financial reporting 2021
Micro-Entity Stefanie effect of examine the reporting financial reporting theory, trade credit
Accounts? Effect Ceustermans financial relationship format, formats have an theory
of Financial reporting between financial availability of effect on the
Reporting Format formats on the reporting formats trade credit availability of trade
on the Availability availability of and the credit
of Trade Credit trade credit availability of
trade credit
28 Moving from Sara Giovanna Exploring the Analysis of the Social Identify factors Integrated reporting 2020
Social and Mauro, Lino potential shift content of reporting, driving the shift theory, public
Sustainability Cinquini, Elena from social and publicly funded sustainability from social and university theory,
Reporting to Simonini, sustainability Italian university reporting, sustainability social reporting
Integrated Andrea Tenucci reporting to reports to integrated reporting to theory and
Reporting: integrated understand the reporting, integrated reporting sustainability
Exploring the reporting: A potential shift to Italian
Potential of Italian case study of a integrated universities
Public-Funded publicly funded reporting
Universities’ Italian
Reports university
report
29 Is Financial Elena Nechita, Examine Data analysis to Financial Finding Financial 2020
Information Cristina Lidia whether examine the information, relationships information theory,
Influencing the Manea, Elena- financial relationship SDGs reporting, between financial Sustainable
Reporting on Mirela Nichita, information between financial chemical information and Development Goals
SDGs? Empirical Alina-Mihaela influences information and companies in reporting on the theory
Evidence from Irimescu, Diana reporting on reporting on the Central and SDGs
Central and Manea the Sustainable SDGs Eastern Europe
Eastern European Development
Chemical Goals (SDGs)
 Companies
30 Organizations with Giorgio Mion Researching Analysis of the Corporate Identify the Corporate Benefit 2020
Impact? A Study the reporting content of the Benefits, practices and quality Theory, a theory of
on Italian Benefit practices and Italian Benefit practice of reporting of reporting quality
Corporations quality of Company report reporting, Benefit Companies
Reporting Benefit to understand quality in Italy
Practices and Companies in reporting reporting
Reporting Quality Italy practices and
quality
31 European Esther Ortiz- Examining the Analysis of the Language, Identify patterns of Sustainability 2020
Financial Services Martínez, use of content of the sustainability language use in reporting theory,
SMEs: Language in Salvador language in European financial reporting, European financial language theory
Their Marín- sustainability services SME European services SME
Sustainability Hernández reporting by sustainability financial sustainability
Reporting European report to services SMEs reporting
financial understand the
services SMEs use of language
32 KPIs Reporting and Salvatore Evaluating the Analyze financial KPI reporting, Find relationships KPI reporting theory, 2020
Financial Loprevite, relationship data and KPIs to financial between KPI financial
Performance in Domenico between KPI examine the performance, reporting and performance theory
the Transition to Raucci, Daniela reporting and relationship Italy financial
Mandatory Rupo financial between KPI performance during
Disclosure: The performance in reporting and the transition to
Case of Italy the transition financial mandatory
to mandatory performance disclosure
disclosure: An
Italian case
study
33 Does Ethical Chaechang Im, Examine Data analysis and Ethical behavior Finding that Theory of business 2019
Behavior of Giseok Nam whether surveys to of management's ethics, quality
Management management's examine the management, ethical behavior theory of financial
Influence Financial ethical relationship quality of positively affects the reporting
Reporting Quality? behavior between financial quality of financial
 affects the management's reporting reporting
quality of ethical behavior
financial and the quality of
reporting financial reporting
34 Do Political Hsin-Yi Chi, Tzu- Explore Data analysis to Political Finding that political Political connection 2019
Connections Affect Ching Weng, whether examine the connections, connections theory, conservative
the Conservative Guang-Zheng political relationship conservative influence financial reporting
Financial Chen, Shu-Ping connections between political financial conservative theory
Reporting of Chen affect connections and reporting, financial reporting
Family Firms? conservative conservative family of family companies
financial financial reporting companies
reporting of of family
family companies
companies
35 Reporting within Shane M. Analyze Case studies and Disclosure of Identify factors that CSR disclosure 2019
the Corridor of Dixon, Cory managerial interviews to the work influence work theory,
Conformance: Searcy, W. views on work understand environment, environment management theory
Managerial Patrick environment managerial reporting on disclosure in
Perspectives on Neumann disclosure in perspectives on corporate social corporate social
Work Environment corporate work environment responsibility, responsibility
Disclosures in social disclosure managers reporting
Corporate Social responsibility
Responsibility reporting
Reporting
36 CSR Performance, Lukas Timbate, Evaluate the Surveys and data CSR Finding correlations Corporate social 2019
Financial Cheong Kyu relationship analysis to performance, between CSR responsibility
Reporting, and Park between CSR examine the financial performance, theory, financial
Investors’ performance, relationship reporting, financial reporting, reporting theory,
Perception on financial between CSR investor and investor investor perception
Financial reporting, and performance, perception perceptions of theory
Reporting investor financial financial reporting
perceptions of reporting, and
financial investor
 reporting perception
37 Sustainability Ramona Examine the Data analysis and Organizational Finding that Organization theory, 2023
Reporting and Zharfpeykan, relationship surveys to factors, organizational sustainability
Organisational Davood between examine the sustainability factors influence reporting theory
Factors Askarany organizational relationship reporting sustainability
factors and between reporting practices
sustainability organizational
reporting factors and
sustainability
reporting
38 A Futuristic View Rania Mousa, Exploring the Literature study XBRL Identify the benefits XBRL theory, 2022
of Using XBRL Peterson K. use of XBRL and case analysis technology, and challenges of sustainability
Technology in Ozili technology in to evaluate the non-financial using XBRL reporting theory
Non-Financial non-financial potential use of sustainability technology in non-
Sustainability sustainability XBRL in non- reporting, FDIC financial
Reporting: The reporting: An financial sustainability
Case of the FDIC FDIC case study sustainability reporting
reporting