Artificial Intelligence and Auditing: A Bibliometric Study
Abstract
ABSTRACT Artificial intelligence (AI) tools are used to assist auditors in analyzing large amounts of data, automating audit tasks, and identifying risks and opportunities. AI can help improve the efficiency and accuracy of the auditing process as well as create value for both audit firms and their clients. Research on AI has grown rapidly over recent decades, yet the conceptualization and research structure remain disintegrated. This study aims to identify the current state of knowledge on AI and auditing using a bibliometric analysis. We analyze 219 papers collected using the Scopus database and highlight the most relevant manuscripts, countries, keywords, and journals and the most influential authors in this domain. The findings also highlight specific themes and elucidate gaps for future research on AI and auditing.
Fields of Study & Subjects
Auditing
Earnings Management
Governance
Financial Reporting and XBRL
Robotic Process Automation Applications
Publication details
- Journal / source
- Accounting Perspectives
- Publisher
- Wiley
- Volume
- 25
- Issue
- 2
- Pages
- 289–311
- Publication date
- 6 February 2026
- Language
- EN