Artificial intelligence in accounting and auditing: bibliometric analysis in Scopus 2020-2023

Abstract

The purpose of the study was to present the results of a bibliometric analysis and literature review on the scientific production related to artificial intelligence (AI) applied to accounting and auditing, contained in the Scopus database between 2020 and 2023. The PRISMA model was used to identify the studies, due to its transparency in the process of obtaining relevant literature. For the first part, a descriptive and quantitative bibliometric analysis with keyword search in the Scopus database was used. For the second part, a subjective approach was followed based on a qualitative analysis based on the author’s interpretation. Both approaches were considered for their complementarity. The main quantitative characteristics of journals, authors, articles, conceptual structure, and social structure were identified. Also, the ethical implications of AI applied to accounting and auditing, and the way it impacts on accounting, tax auditing, financial strategy and decision making that contribute to the creation of value for their organization. Change the aversion to AI for adaptability and understanding that their auditing and forensic accounting were extracted. The accountant-auditor’s work will be increasingly computerized. They should focus more on analysis; professional profile must be transformed synergistically with AI. The study is intended to serve as a theoretical basis for future research.