Honorários de auditoria no BRICS (Audit Fees in the BRICS): Revisão Bibliométrica

Abstract

The study proposes to explore the scientific production on audit fees between 2006 and 2023 in the economic group called BRICS, based on the bibliometric analysis of articles from the SCOPUS database. The results revealed that the first article on audit fees in the BRICS countries was published in 2006. There were only 92 articles published from 2006 to 2019 and 186 articles published from 2020 to 2023, with emphasis on the year 2023 (74 articles). The most relevant journals are Managerial Auditing Journal with 18 articles (9%), Accounting and Business Research with 10 articles (5%); and the Journal of Business Finance and Accounting with 10 articles (5%). These three journals were responsible for 19% of scientific production in the area. From the perspective of authors' productivity, of the 566 authors found in the research, three stood out: Zhang Y. with 12 articles published, Liu Y. with 8 articles, and author Li X. with 7 articles published. The most frequently used words were ‘Audit Quality’, which appeared 52 times, ‘Audit Fee’, 38 times, followed by ‘Audit Risk’ and ‘China’, both presented 19 times. Following the terms ‘Corporate Governance” (14 times), ‘Audit Effort’ (12 times), ‘Earnings Management’ (11 times) and ‘Audit Committee’ (9 times). The BRICS country with the highest publication is China with a total of 243 published articles, followed by India with 24 articles. South Africa has published 6 articles, ahead of Brazil with 3 and finally Russia with 2. This research seeks to contribute to updating what has been discussed audit fees and suggesting a broader view of this topic in other markets for future research.