Análisis bibliométrico de la auditoría y su relación con el desempeño empresarial en el periodo 2021-2025

Abstract

This research analyzed the evolution of auditing through a bibliometric review of various academic articles. A qualitative approach was employed to interpret existing information, using specialized sources from the Scopus database, from which 83 articles were obtained. Using the PRISMA methodology, 77 studies were selected for analysis. The results show a predominance of research focused on private companies, reflecting greater exposure to competitive markets, investor pressure, and demands for transparency in business management. Furthermore, it was identified that factors such as experience, information quality, professionalism, and the use of appropriate methodologies strengthen the credibility of financial reports and reduce the risk of accounting manipulation. In conclusion, auditing is a key mechanism for building trust and improving business management, especially through financial auditing and its effective application.