Abstract:
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This study aims to perform a systematic review of the scientific literature on the topic
Independent Audit. The research method of this study was based on descriptive statistics, a
sample of 32 full articles published in scientific journals national, and have been published in
the period between 2008 to 2019. Accordingly, the results of this study show a summary of
scientific literature on the topic Independent Audit and allowed to statistically summarize the
state of the art scientific production carried out in recent years on the subject auditor
independence. The results show research networks in the area, the most prolific authors,
journals with the highest percentage of publications about independent audit, most applied
methods, and major gaps. |