CONVERGENCE OF BRAZILIAN ACCOUNTING STANDARDS RELATED TO AUDITING TO THE PARAMETERS OF THE INTERNATIONAL FEDERATION OF ACCOUNTANTS: A BIBLIOMETRIC ANALYSIS

Abstract

In this article, a bibliometric analysis of articles referring to the convergence of Brazilian accounting standards to the standards of the IFAC - International Federation of Accountants is made. It is observed that Brazilian accounting standards, since 2010, have converged to international standards and that this has had a significant impact on auditing in Brazil. The research focused on articles published between 2016 and 2022 in Qualis A and Qualis B journals, searching for the terms "accouting, "auditing", auditing and auditor. The research used statistical and mathematical techniques in order to analyze the scientific production and was based on the laws of Bradford, Zipf and Lotka to measure the relevance of the journal, the occurrence of keywords and the productivity of the authors. In order to present the results of a research on convergence to international standards and its impact in Brazil, a bibliometric analysis was used in 149 (one hundred and forty-nine) articles, showing an increase, as of 2019, in the number of publications by Brazilian authors on auditing. In addition, it was observed that the recurring themes in the analyzed articles include information asymmetry, control of the border, risk management and perception of corruption. It was concluded, from the bibliometric data collected, that the researched theme is relevant, current and that it opens opportunities for new studies, especially comparative analyses between publications on the subject in Brazilian journals and in international journals.