INFLUÊNCIA DA AUDITORIA CONTÁBIL NAS DECISÕES DOS SHAREHOLDERS
UMA ANÁLISE BIBLIOMÉTRICA
DOI :
https://doi.org/10.34629/ric-ijar/1982-3967.2024.v18.e-024018Mots-clés :
auditoria contábil, acionistas, mercado financeiro, transparênciaRésumé
Os mercados financeiros são fundamentais para a economia global, afetando áreas como negócios, educação e tecnologia. Investidores e pesquisadores buscam compreender as influências da auditoria no mercado de ações, embora a dinâmica complexa e caótica dos mercados seja desafiadora. A auditoria pode ter um impacto direto nas decisões dos investidores. Nesse contexto, o presente estudo tem como objetivo mapear a produção científica da auditoria contábil e analisar nas obras as influências nas decisões dos shareholders. Para tanto, a pesquisa abrangeu uma análise bibliométrica da literatura existente sobre auditoria contábil e seu impacto nas decisões dos acionistas. Os mercados financeiros são influenciados por fatores diversos, incluindo variáveis econômicas, políticas e psicológicas. Tanto a análise técnica quanto a fundamental são abordagens cruciais para entender esses mercados. Os achados indicam que a auditoria de qualidade é vista como uma vantagem competitiva para aquisição de ativos. O ativismo dos acionistas aumentou nas últimas décadas e pode resultar em mudanças na gestão das empresas, embora também possa gerar benefícios, como ganhos de produtividade e maior eficiência tributária. As auditorias internas evoluem para auxiliar a tomada de decisões de gestão, enquanto as auditorias externas buscam garantir a transparência e a confiança nas informações financeiras das organizações.
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© Thiago Domingos Gonçalves, Rômulo Benício Lucena Filho, Ronaldo José Rêgo de Araújo, Jocykleber Meireles de Souza, Camilla Araújo Amaral Duarte 2024
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