A auditoria externa no Brasil : um estudo bibliométrico das pesquisas científicas sobre a área disponibilizadas na base de dados SPELL de 2015 a 2020

Abstract

This study aims to describe and analyze the characteristics of scientific production in External/Independent Audit, between the years 2015 to 2020, published in national journals with classification in CAPES Qualis-Periódicos for the 2013-2016 quadrennium. The database used was the repository of scientific articles Scientific Periodicals Electronic Library – SPELL. The methodological basis of this work is descriptive, qualitative and bibliographical, using bibliometric analysis. The sample included 89 articles that presented the words 'auditor', 'external audit' and 'independent audit' in their titles and/or abstracts. The main results were: the growth in publications on the subject between 2016 and 2019; the six main scientific journals held 47.19% of publications; almost half of the articles were Artigo defendido em 20212 written in groups of three authors; the most productive author was Paulo Roberto da Cunha; the article by Dantas and Medeiros entitled ‘Determinants of Quality of Independent Auditing in Banks’ was the most cited in the period; the keywords most found in the articles were 'audit', 'audit fees', 'independent audit' and 'corporate governance'; the most used methodology regarding the objective was the qualitative one and regarding the approach was the descriptive one. The results show that the main issues addressed in the period were 'audit fees', 'audit report', 'main audit matters' and 'audit research'. It is concluded that the External Audit area has found a good number of publications in the national territory and with varieties in the topics covered, thus expanding knowledge about the area. It is suggested that new bibliometric researches expand the scope of the External Audit area to other national and international databases.