УЛОГА И ДОМЕТИ ЕКСТЕРНЕ РЕВИЗИЈЕ У БОРБИ ПРОТИВ ПРЕВАРА У БАНКАРСКОМ СЕКТОРУ: БИБЛИОМЕТРИЈСКА АНАЛИЗА
DOI:
https://doi.org/10.22190/TEME260218035DKljučne reči:
ревизија, преваре, банкарски сектор, библиометријска анализаApstrakt
Банкарски сектор, као доминантан канал финансијског посредовања, има системски значај за ефикасно функционисање и стабилност финансијског и економског система у целини. Екстерна ревизија се у савременој научној и стручној литератури препознаје као значајан механизам за јачање кредибилитета финансијског извештавања и откривање финансијских превара у банкарском сектору. Полазећи од таквог теоријског оквира, овај рад примењује библиометријску анализу научних публикација са циљем систематизације и критичког сагледавања улоге и домета екстерне ревизије у борби против превара у банкама. Анализа је заснована на корпусу од 130 научних радова индексираних у бази Scopus, објављених у периоду од 1992. до 2025. године, а обухвата испитивање динамике публиковања, тематских кластера, сарадничких мрежа и доминантних истраживачких праваца. Добијени резултати указују на континуиран и изражен раст научног интересовања за ову област, уз доминацију тема које се односе на детекцију превара, квалитет ревизије и корпоративно управљање. Истовремено, уочена је релативна недовољна заступљеност истраживања која се баве превентивном улогом ревизије, применом дигиталних и аналитичких технологија, као и истраживања у мање развијеним економијама, што указује на празнине у литератури и потенцијалне правце будућих истраживања. Рад доприноси бољем разумевању еволуције научног дискурса о екстерној ревизији и пружа основу за даље теоријско и емпиријско унапређење истраживања у овој области.
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