SCIENTIFIC PRODUCTION ON CORPORATE GOVERNANCE: ANALYSIS OF ARTICLES PUBLISHED IN ACCOUNTING MAGAZINES IN BRAZIL FROM 2010 TO 2015

• Autor(a) principal: Alves, Dr. Carlos André de Melo
• Data de Publicação: 2016
• Outros Autores: Feitoza, Renato da Rocha
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Processus de Estudos de Gestão, Jurídicos e Financeiros (Online)
• Texto Completo: https://periodicos.processus.com.br/index.php/egjf/article/view/119

This study aims at the investigation of scientific production on the topic "˜Corporate Governance"™ based on articles published in the main brazilian journals of Accounting, from 2010 to 2015. In this context, this is a bibliographical and descriptive study, with predominantly quantitative approach. The sample is composed of 50 articles, wich were collected from journals classified A2 and B1 by the Qualis / Capes. Data were analyzed using descriptive statistics, supplemented by analysis of keywords of articles based on the cloud of words. The main results show that the year 2014 presented 14 published articles (28,00% of the sample); the most prolific authors are Amaral, Correia, De Luca and Ponte; the leading institution in scientific literature on the topic CorporateGovernance in the Accounting area is the University of São Paulo (20,00% of the sample); the brazilian region that produced more articles is the Southeast (50,00% of the sample). After refined the keywords of each article that makes up the sample, it wasfound thatthosewho exceed more in terms of occurrence in thearticles were "˜disclosure"™ and "˜earnings management"™. This study is a current topic and can contribute to researchers, higher education institutions, professionals and other interested parties to better understand the evolution of corporate governance theme in academic journals of Accounting in Brazil.