Perícia contábil: uma análise bibliográfica da produção científica no Brasil

Abstract

The study aimed to identify the bibliographic characteristics of scientific production on accounting expertise in Brazil between 2000 and 2020. The research was conducted on the CAPES Journal Portal and obtained a total of 60 results found, in which 24 articles were selected to compose the sample, these articles containing the keywords Accounting Expertise. The results showed that, within the period from 2000 to 2010, there were only 4 publications, with a large increase in this number in the period from 2011 to 2020, where 20 academic papers were found. It was observed that the topic is distributed in 12 periodicals and the most discussed subjects in the analyzed research deals with the accounting expertise focused on the judicial sphere, followed by works where the main subject was focused on the person of the accounting expert. Considering the amount of published articles that were found in the analyzed period, it was concluded that the theme is still little explored, both in academic and professional environments, having a low literary production on the subject.