GADELHA, D. D. A.; GADELHA, Denis Duarte Assis.
Résumé:
Companies need to use in their management tools to help in the development of
operational activities effectively. Thus, it is understood that studies in the accounting
area contributes to the composition of a good government and business management
as well as to provide relevant data for future accounting research, mainly on the audit.
Which in turn, has become an important tool for managers as it assists in decisionmaking
and prevent possible fraud. In this context, a bibliometric study in this area
enables the recognition of the main journals with their proper characteristics related to
authorship, subjects and research lines. Thus, this study aimed to analyze the scientific
production of audit journals of master's and doctoral programs in Accounting from
CAPES site, between the years 2005 to 2015. Since the audit can be considered one
of the areas that has functions specific able to provide managers means that lead them
to achieve organizational effectiveness, ensuring the balance required for business
continuity. Thus, the 10-year period studied, was identified 125 articles related to
accounting audit, a total of 20 journals. So that most authors have graduate in Masters,
less than half of respondents have titration doctorate and a minority already have postdoctorate
(PHD). Highlighting two journals that have published over ten articles: Master
of Accounting in Accounting from UERJ and Accounting & Finance Magazine FEA /
USP. With the following themes: internal control; audit committee; fraud and corruption;
environmental and tax audit; external audit procedures; opinions; among other relevant
issues and that showed evidence over the years. Especially the issue of fees for
services of auditors and training. Having USP as an institution with the highest number
of linking authors. Faced with the facts, it can be stated the importance of which has
such a study, as it enables data to assist in the development of future research.
