Revista de Educação e Pesquisa em Contabilidade (Jun 2015)
Bibliometric and scientometric research in auditing (2002-2013)
Abstract
We examine the scientific production on auditing between 2002 and 2013, based on a bibliometric/scientometric analysis of articles included in the Web of Science of the Institute for Scientific Information(ISI),with a view to analyzing the temporal evolution in that research activity. A quantitative and qualitative method was applied, including analyses of the period from 2002 till 2013. The results show that 60% of the publications in auditing are located in the category Business Finance, with an increase over time. As a form of contribution, the main characteristics of the auditing publications in the literature were systematically planned through a bibliometric and scientometric analysis with a view to creating its state of the art.
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