ANÁLISE DAS PESQUISAS SOBRE AUDITORIA PUBLICADAS EM PERIÓDICOS BRASILEIROS

Abstract

The aim of this study is to investigate the academic production of published audit theme in Brazilian journals from 1999 to 2013. In terms of methodology, was used in this study the techniques of bibliometric analysis and social network. The sample was composed of 107 studies. In this study, we detect that there has been considerable progress on the subject audit from 2003. Among these journals stood out journals: Contabilidade {&} Finan{ç}as (RC{&}F), Universo Cont{á}bil (RUC) and Contabilidade Vista {&} Revista (CV{&}R) as those who most published articles on auditing in the investigated period. It is also found that there was a predominance of publications in partnership among the most profitable are the authors Luiz Alberton, Ilse Maria Beuren, Bruno Jos{é} Machado de Almeida, Edilson Paulo and Paulo Roberto da Cunha. Among these, Luiz Alberton, Edilson Paulo and Paulo Roberto da Cunha is also highlighted by their respective degree of centrality in the co-authorship network. As referred to in Higher Education Institutions (HEIs), the most prolific were: University of S{ã}o Paulo (USP), Federal University of Para{í}ba (FUPB) and Federal University of Santa Catarina (FUSC), which, in turn, also are among the most central in the social network of HEIs. Regarding the topics covered and that relate to the audit topic, which were highlighted were: independent audit, corporate governance, auditing procedures and public management. (English) [ABSTRACT FROM AUTHOR]