Contaduría forense con tendencia en expansión años 1976 al 2020 Bucaramanga

Abstract

This is a bibliographic review work that, in coherence with Rodríguez, Gil & García (1999); Galvez (2002); Peña & Pirela (2007); Guirao-Goris et al. (2008) and Hernández et al. (2014), aims to collect the most relevant information on a specific topic. The SCOPUS database was used to define a group of research products related to forensic audit topics, which included articles, books, book chapters, conferences, and others. Initially, search descriptors were defined, and it was possible to build a database of 181 documents dating from 1976 to 2018. The search descriptors were designed based on the keywords of the previous literature reviewed in Spanish and English; making limitations regarding the title, abstract and keywords, finding greater efficiency in the descriptor "forensic auditing". The variables time, type of product, country, journals, language, authors, institutional affiliation and area of knowledge that address fraud from the forensic audit were not limited in order to consider all the possible approaches to the phenomenon studied. The SCOPUS database was taken as a reference, because it is made up of more than eighteen thousand publications belonging to five thousand publishing houses, of which sixteen thousand are peer-reviewed journals. In addition, it is made up of more than forty million records from publications, conferences, web pages and patents. Forensic Audit Research: Review of SCOPUS Publications 1976-2018 Likewise, it condenses 95% of the sources that enter other databases such as Web Of Science (WOS). Furthermore, when entering the same search descriptor in both databases, superior results were observed in SCOPUS, so it follows that it considers other sources (Cañedo et al., 2010). Consequently, the data obtained is assumed to be sufficient to achieve the proposed objective.