Artificial Intelligence in Accounting Auditing: Evolution and Projection Through a Bibliometric Study DOI
Rafael Romero-Carazas, Julio Alberto Torres-Sánchez,

David Fidel Vela-Quico

и другие.

Management, Год журнала: 2024, Номер 2, С. 97 - 97

Опубликована: Дек. 7, 2024

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

Язык: Английский

Artificial Intelligence in Accounting Auditing: Evolution and Projection Through a Bibliometric Study DOI
Rafael Romero-Carazas, Julio Alberto Torres-Sánchez,

David Fidel Vela-Quico

и другие.

Management, Год журнала: 2024, Номер 2, С. 97 - 97

Опубликована: Дек. 7, 2024

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

Язык: Английский

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