Artificial Intelligence in Accounting Auditing: Evolution and Projection Through a Bibliometric Study

Romero-Carazas R.; Torres-Sánchez J.A.; Vela-Quico D.F.; Espiritu-Martinez A.P.; Velarde-Tejada M.J.; Bernedo-Moreira D.H. · Management (Montevideo) (2024) · DOI: 10.62486/agma202497

Resumen

With the help of Artificial Intelligence (AI), auditors can ensure the integrity of accounting data used to generate corporate financial statements. The objective of the study was to conduct a worldwide bibliometric analysis of the literature indexed in Scopus on artificial intelligence in accounting auditing from 2003 to 2023. Methodologically, it was a bibliometric, quantitative study. The scientific production indicators were generated from 559 documents selected from Scopus using keywords in English (“Accounting”, “auditing”, “artificial intelligence”). From 20011 to 2022, the number of published papers increased (83,2 %), indicating a growing interest in the subject of study. The United Kingdom is the country with the highest scientific production (14,3 %), and the University of Portsmouth with the most publications (n=13). The Accounting Auditing and Accountability Journal received 1363 citations, with the author Hussainey, K. (n=10 papers) being the most cited (n=186). It is concluded that the attention of accounting auditing is shifting towards artificial intelligence (AI), and that this shift is related to the profitability of companies, becoming an indispensable tool for accounting professionals, as it allows them to expand its application, uses and the benefits they can obtain by incorporating it in different stages.

Instituciones: Universidad Nacional de San Agustín de Arequipa; Universidad Tecnológica del Perú; Universidad Nacional de Moquegua; Universidad Católica de Santa María; Universidad Nacional Autónoma Altoandina de Tarma; Universidad Peruana Unión