Auditor Independence: An Independent Auditor Never Makes “Mistrakes”

Abstract

This study aims to perform a systematic review of the scientific literature on the topic Independent Audit. The research method of this study was based on descriptive statistics, a sample of 32 full articles published in scientific journals national, and have been published in the period between 2008 to 2019. Accordingly, the results of this study show a summary of scientific literature on the topic Independent Audit and allowed to statistically summarize the state of the art scientific production carried out in recent years on the subject auditor independence. The results show research networks in the area, the most prolific authors, journals with the highest percentage of publications about independent audit, most applied methods, and major gaps.