Tendências de pesquisas relacionadas a Lei Sarbanes-Oxley

Abstract

Guided by the purpose of corroborating the accounting information presented by the companies, was promulgated the Sarbanes-Oxley Law (SOX), which brought a set of rules that impacted different areas within the organizations, due to the financial scandals that occurred in 2002. The purpose of this article is to present a bibliometric study on SOX, since its promulgation, through articles selected in the Scopus database. The search totaled 1,098 articles for analysis, which were pre-processed and analyzed using the SciMAT and VOSview tools. The survey presented the main concerns that have guided SOX since its promulgation, certifying the importance of the law for the executives who use it, and for the academy. In the first period of analysis, the results presented corporate governance as the main theme, in the second period the topics presented were directed to audit, regulations already established, impacted by SOX, and the existence of channels for reporting financial fraud inside and outside organizations. In the last period, the highlighted themes were NASD and again corporate governance, but with more specific studies on the impacts of the area by SOX directly to the board of directors and CEOs. It was identified that from 2002 to 2019 the topics underwent changes according to the understanding, application and development of the rules established by SOX in organizations.