Artificial Intelligence in Accounting Auditing: Evolution and Projection Through a Bibliometric Study
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 accountin...
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AG Editor (Uruguay)
2024
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| author | Romero Carazas, Rafael Torres-Sánchez, Julio Alberto Vela-Quico, David Fidel Espiritu Martinez, Antony Paul Velarde-Tejada, Milusca Jacqueline Bernedo Moreira, David Hugo |
| author_browse | Bernedo Moreira, David Hugo Espiritu Martinez, Antony Paul Romero Carazas, Rafael Torres-Sánchez, Julio Alberto Vela-Quico, David Fidel Velarde-Tejada, Milusca Jacqueline |
| author_facet | Romero Carazas, Rafael Torres-Sánchez, Julio Alberto Vela-Quico, David Fidel Espiritu Martinez, Antony Paul Velarde-Tejada, Milusca Jacqueline Bernedo Moreira, David Hugo |
| author_sort | Romero Carazas, Rafael |
| collection | Producción científica |
| description | 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. |
| format | Article |
| id | oai:cris.upeu.edu.pe:20.500.15037/2968 |
| institution | UPeU |
| language | English |
| publishDate | 2024 |
| publishDateRange | 2024 |
| publishDateSort | 2024 |
| publisher | AG Editor (Uruguay) |
| publisherStr | AG Editor (Uruguay) |
| record_format | dspace |
| spelling | oai:cris.upeu.edu.pe:20.500.15037/29682026-10-30T17:10:56ZArtificial Intelligence in Accounting Auditing: Evolution and Projection Through a Bibliometric StudyLa inteligencia artificial en auditoría contable: evolución y proyección a través de un estudio bibliométricoRomero Carazas, RafaelTorres-Sánchez, Julio AlbertoVela-Quico, David FidelEspiritu Martinez, Antony PaulVelarde-Tejada, Milusca JacquelineBernedo Moreira, David HugoArtificial IntelligenceAuditingAccountingBibliometricScientific ProductionWith 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.Article10.62486/agma2024972-s2.0-105008151618https://hdl.handle.net/20.500.15037/2968enManagementManagement (Montevideo)3046-4048AG Editor (Uruguay)2024-12-072026-06-27T02:35:03Z2026-06-27T02:35:03Z |
| spellingShingle | Artificial Intelligence Auditing Accounting Bibliometric Scientific Production Romero Carazas, Rafael Torres-Sánchez, Julio Alberto Vela-Quico, David Fidel Espiritu Martinez, Antony Paul Velarde-Tejada, Milusca Jacqueline Bernedo Moreira, David Hugo Artificial Intelligence in Accounting Auditing: Evolution and Projection Through a Bibliometric Study |
| title | Artificial Intelligence in Accounting Auditing: Evolution and Projection Through a Bibliometric Study |
| title_full | Artificial Intelligence in Accounting Auditing: Evolution and Projection Through a Bibliometric Study |
| title_fullStr | Artificial Intelligence in Accounting Auditing: Evolution and Projection Through a Bibliometric Study |
| title_full_unstemmed | Artificial Intelligence in Accounting Auditing: Evolution and Projection Through a Bibliometric Study |
| title_short | Artificial Intelligence in Accounting Auditing: Evolution and Projection Through a Bibliometric Study |
| title_sort | artificial intelligence in accounting auditing evolution and projection through a bibliometric study |
| topic | Artificial Intelligence Auditing Accounting Bibliometric Scientific Production |
| topic_facet | Artificial Intelligence Auditing Accounting Bibliometric Scientific Production |
| url | https://hdl.handle.net/20.500.15037/2968 |
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