WHAT HAVE HAPPENED IN THE PAST 20 YEARS TO FINANCIAL AUDIT AND FRAUD IN THE AGRIBUSINESS: A REVIEW - Second Economy of Francesco Portugal Conference - Book of Proceedings

Abstract

Financial auditing is closely linked to the organizations, so thus auditors are called upon to confirm through their audit reports and their opinion whether the financial statements they have audited are compliant or not to the reality of the organization. And at the agribusiness this is relevant even the agribusiness is combined or not with sustainability. Our research aims to understand what academics have been investigating about financialnaudit and fraud over the last 20 years in this sector. And what are the prominent authors are, publications, the overview the themes and update the research agenda.