Principais assuntos de auditoria: levantamento bibliométrico dos artigos publicados em periódicos nacionais no período de 2017 a 2021

Abstract

Abstract: The bankruptcy of large companies and the scandals involving public and private power spheres have always been facts that have generated insecurity in the market. In this context, auditing has the role as a mitigating agent in this process by seeking to reduce informational asymmetry (FIRMINO; DAMASCENA; PAULO, 2010). With the review of the standards proposed for the new report, in 2016, bringing the way in which the report should be structured and constructed, there was also the inclusion of the communication of Main Auditing Matters, considered "innovative", whose main objective is to provide a greater informational content and transparency of the audit work procedures that were carried out in an entity (CFC, 2016). Given this perspective, I sought to answer the following research question: What are the main characteristics of the research published on the Key Audit Matters (KAMs) in national journals in the period from 2017 to 2021? To this end, a bibliometric exploratory research was done with a quantitative approach and a documentary aspect. The results found show that the journals with the most publications referring to KAMs are the Contemporary Accounting Journal, Accounting and Finance Journal and Vista Accounting and Journal. For institutions linked to research, it is identified that USP has greater representation in publications, followed by the Federal University of Ceará, Federal University of Goiás and Federal University of Minas Gerais. About the methodologies used in the articles: 100% of them were empirical, all with a quantitative approach, diversifying in their research techniques. Regarding the lines of research from the selected articles, the classification was made based on the general concept of the articles and what each one of them intended to analyze. It is noticed that only one is repeated for two articles, which are the determining factors in the dissemination of KAMs – what influences it and its relationships. Research was done about remuneration (fees), information relevance, audit expectations, and the association of KAMs with the entities' results.