Análise da produção cinetífica sobre teoria da agência e assimetria da informação

This study aimed to analyze scientific literature regarding the Agency Theory and Information Asymmetry in accounting. The methodology is a descriptive approach characterized by documentary research carried out in a bibliometric study. Data was collected in a search of scientific articles published in journals classified as National “A” according to the Qualis/CAPES list in the triennium 2007/2009 and in major international journals in the area accounting of the period between 2005 and 2009. A bibliometric study was considered relevant because it provided an overview of the scientific production on the Agency Theory and Information Asymmetry and permitted a useful comparison. Sixteen national articles and 40 international ones were located. The findings showed that the theme is being researched more in the international context, Asymmetry of Information is the most discussed subject both nationally and internationally and the aspect most discussed, in national as well as international studies, are the organizational and the private sectors