PERÍCIA CONTÁBIL: ANÁLISE BIBLIOMÉTRICA EM REVISTAS CIENTÍFICAS BRASILEIRAS

This study aimed to identify the characteristics of scientific production on the theme Accounting Expertise, published in Brazilian scientific articles between the years 2014 to 2021, in journals listed by CAPES. This is a descriptive, bibliographical, documentary and bibliometric research, with a quantitative approach, in which a sample of 19 articles was evaluated. Information such as: number of publications per year, number of authors and co-authors, authors' gender, educational institutions to which the authors and co-authors were linked, methodological nature, semantic terms and bibliometric laws were analyzed. To perform the analyses, the Iramuteq software was used. Regarding the number of articles published in the analyzed years, the low frequency of publications was found, only in 2016 there was a more significant demand for disclosures, 6 articles. The results indicated that, compared to previous studies with the same theme, there were no significant fluctuations in the results found in this research, that is, the results continue to indicate a low number of articles published on the theme and that the scientific production in Accounting Expertise is little explored, lacking more research and qualified dissemination of aspects related to this theme, which is relevant in the application to society.