Produção cientifica relativa à auditoria e à compliance: uma analise do período de 2008 a 2018

Abstract

The general objective of this research is to analyze the evolution of the scientific production in the main periodicals in the accounting area during the last decade in the case of Audit and Compliance. As relevance of this article, one can identify that it is the necessary evaluation of the scientific scientific production about an innovative theme in the academic scenario of the Accounting Sciences in Brazil, with Compliance being a new developed and deepened formulation of the notion of Audit. It is a descriptive research that analyzes the object of study without directly interfering with it. Thus, it analyzes the scientific production of the area of Accounting Sciences on Compliance, a risk control approach within the governance. In addition, it is bibliometric and qualitative in character, besides being a documentary research. The methods were based on documental and sample procedures, based on the national journals with Qualis classification from A1 to B4. It was evidenced, therefore, that most of the authors are male, and that most articles are quantitative research. The percentage of thematic articles in relation to the total articles ranges from 3% to 8% in certain journals, and the number of articles published with the theme of auditing and compliance is close to 2.5% of the total number of articles, , which compose the periodicals. Another result found is that only 2 articles of the 152 that composed the sample deal with the subject of Compliance, demonstrating that this theme is new within the Brazilian academic production.