From Automation to Accountability: Mapping the Evolution of Artificial Intelligence Research in Accounting and Auditing

Nur Raihana Mohd Sallem, Nor Haliza Che Hussain, Nur Mimi Najihah Ghazali, Mazliza Azuana Abdullah

Abstract


Artificial intelligence (AI) has increasingly shaped research in accounting and auditing, extending beyond automation and data analytics to areas such as decision-making, risk management, ethics, transparency, accountability, and governance. However, the development and thematic structure of AI research in accounting and auditing remain broad and interdisciplinary, with limited understanding of how research themes have evolved over time. This study aims to systematically map the development of AI-related research in accounting and auditing by examining publication trends, influential contributors, dominant themes, and emerging research directions. A bibliometric analysis was conducted on 398 publications retrieved from the Scopus database covering the period from 2015 to June 2026. Microsoft Excel and VOSviewer were used to analyse publication trends, authors, institutions, countries, source titles, citation performance, and keyword co-occurrence. The findings show a substantial increase in research output, particularly from 2023 onwards, with the highest number of publications recorded in 2025. The United States, China, and the United Kingdom were among the leading contributing countries, while the Journal of Risk and Financial Management was the most active source. Artificial Intelligence was the most frequent keyword, followed by Blockchain, Decision Making, Auditing, and Accounting. Five major themes were identified, covering accountability and sustainability, AI and audit governance, technology-driven financial innovation, organisational and reporting transformation, and advanced computational approaches. Overall, AI research in accounting and auditing is expanding towards broader issues of ethics, transparency, risk management, accountability, and governance.



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