Evolution of Global Governance and Audit Committee: Bibliometric Analysis

The concept of governance becomes increasingly important in the organization as society evolves and requires clear organization. Social, historical and economic events highlight the need to establish roles and responsibilities. Although sometimes chaos occurs, in order to rearrange things in another way, without effective coordination, organizations would not work.

This research performs a bibliometric analysis of the evolution of governance and the audit committee over the last 50 years, identifying the challenges and progress made. Using the VOSviewer software, we analyzed 1110 documents published between 1975 and 2024, extracted from the Web of Science. The results show an increase in academic publications since 2009, but more significant since 2020, highlighting the importance of governance and audit committees in the economic organization.

In conclusion, the bibliometric analysis highlights a significant increase in interest in governance and the audit committee, highlighting the importance of their regulation in the face of emerging technologies, in the context of a rapid transformation of organizations, and future research should explore the impact of ethics and automation in these processes

The study is useful to researchers, students and decision-makers, highlighting the need for clear coordination to prevent unforeseen situations. Although they are increasingly present in the global economy, the concepts of governance and audit committee are not sufficiently valued or understood.