INFLUENCE OF FINANCIAL AUDITING ON SHAREHOLDERS' DECISIONS
A BIBLIOMETRIC ANALYSIS
DOI:
https://doi.org/10.34629/ric-ijar/1982-3967.2024.v18.e-024018Keywords:
accounting auditing, shareholders, financial market, transparencyAbstract
The financial markets are essential for the global economy, impacting areas such as business, education, and technology. Investors and researchers seek to understand the influences of auditing in the stock market, although the complex and chaotic dynamics of the markets pose challenges. Auditing can directly impact investors’ decisions. In this context, the present study aims to map the scientific production of accounting auditing and analyze its influences on shareholders’ decisions. To achieve this, the research encompassed a bibliometric analysis of existing literature on accounting auditing and its impact on shareholders’ decisions. Financial markets are influenced by diverse factors, including economic, political, and psychological variables. Both technical analysis and fundamental analysis are crucial approaches to understanding these markets. The findings indicate that quality auditing is seen as a competitive advantage for asset acquisition. Shareholder activism has increased in recent decades and can result in changes in corporate management, while also potentially yielding benefits such as productivity gains and greater tax efficiency. Internal audits evolve to assist management decision-making, while external audits aim to ensure transparency and confidence in organizations’ financial information.
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