THE APPLICATION OF ARTIFICIAL INTELLIGENCE (AI) IN THE FIELDS OF ACCOUNTING AND AUDITING: A BIBLIOMETRIC ANALYSIS

Abstract

In recent years, artificial intelligence (AI) has expanded rapidly and become increasingly significant in the fields of accounting and auditing. To map publishing activity, prevalent topics, and thematic advancements, this study uses a bibliometric technique to examine the scientific output on the application of AI in these disciplines. A total of 962 publications, published between 2019 and 2024, were obtained from the Scopus database, which is regarded as one of the most trustworthy academic sources, after applying the appropriate filters. Furthermore, Biblioshiny (R program) and Vosviewer were used to build bibliometric networks and analyse research patterns. The results show that publications on AI in accounting and auditing have been steadily rising, especially between 2022 and 2024. The findings of the thematic analysis show that machine learning and artificial intelligence are the primary research areas, with a focus on risk management, accounting, and auditing as key application fields. Additionally, new fields like deep learning and risk assessment have emerged.