Perícia contábil: estudo sobre a abordagem do tema em periódicos nacionais de Contabilidade

Abstract

This research aimed to identify the approach to the subject "accounting expertise" in electronic accounting journals classified by Qualis / Capes from A2 to C in the quadrennium 2013-2016. The sample consisted of 25 articles that contained the expressions "expertise", "expert", or "expert report" in keywords, title or abstract. This is a descriptive, bibliographical and bibliometric research, with a qualitative and quantitative approach. From the articles collected, we analyzed information such as: Quantity of articles produced in the proposed interval; Qualis classification; Thematic of Publications; Authors by article; Gender and ownership of authors; Type of Search. The results evidenced that the most discussed topics were Judicial accounting expertise and subjects focused on more specific topics, showing the interest of scholars in matters that work less the general context of the expertise. Most of the publications were done in partnership between four authors and Masters and Ph.D. are the main collaborators in studies in this area. There were predominance of male authors. It was observed an increase in the number of publications, although not as significant when compared to the importance of the subject, as well as a concentration of articles from periodicals with Qualis B2, and an article from a magazine Qualis A2, which shows inclination both of researchers as well as periodicals in developing studies on accounting expertise.