A temática da auditoria em programas de pós-graduação Stricto Sensu em contabilidade

Abstract

Auditing is essential for the economy and corporate transparency, providing investors with a reliable view of companies. This study investigates the teaching and research of auditing in master's and doctoral programs in Accounting in Brazil, highlighting the characteristics of these courses and their influence on scientific output. Data collection utilized information from the Sucupira Platform websites, educational institutions, and the Lattes Platform. The analysis involved content analysis techniques and descriptive statistics. The main findings revealed a significant concentration in the Southeast region, with 74% of the programs located in the South and Southeast. Between 2005 and 2023, there was a notable increase in the number of programs, particularly between 2012 and 2015. However, only one-third of the 31 programs analyzed focus on auditing, with 12 active professors in the field. The lack of emphasis on auditing in the concentration areas and research lines, as well as the scarcity of required courses, reflects challenges in the training of researchers. These results highlight the need for greater representation of auditing in graduate Accounting programs to promote research and the training of specialists in this field.