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July 31, 2025

Integrating Technology and Artificial Intelligence in Accounting and Auditing: A Bibliometric Review

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Authors

WBWaseema BatoolSAShahid AliSSSaira Saira

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Overview

Bibliometric review shows AI's impact on auditing and accounting practices, highlighting challenges in data privacy and algorithm bias.

Key Points

  • AI adoption is rapidly transforming audit processes and improving fraud detection.
  • The review identifies major themes and publication trends in AI research within accounting.
  • Key challenges include data privacy, algorithm bias, and organizational resistance to AI implementation.
  • Future research should focus on ethical guidelines and workforce implications of sustaining AI in finance.

Cite This Study

Batool et al. (2025) studied this question.

synapsesocial.com/papers/689a094be6551bb0af8cf20fhttps://doi.org/10.63075/s95v7d24
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  1. 1The Use of Artificial İntelligence in Accounting and Auditing2025
  2. 2Impact of Artificial Intelligence in Audit. Bibliometric Analysis2025 · 1 citations
  3. 3Impact of Artificial Intelligence on the Future of Accounting and Auditing: A Comprehensive Secondary Research Review2026
  4. 4Artificial Intelligence (AI) Revolution in Accounting and Auditing Field: A Bibliometric Analysis2024 · 3 citations
  5. 5Influence and Applications of AI in Accounting and Audit Practice2025