A bibliometric review of information technology, artificial intelligence, and blockchain on auditing

【Author】 Abu Huson, Yazan; Sierra-Garcia, Laura; Garcia-Benau, Maria Antonia

【Source】TOTAL QUALITY MANAGEMENT & BUSINESS EXCELLENCE

【影响因子】4.168

【Abstract】This study analyzes the state of the art in the literature about information technology, artificial intelligence, and blockchain in auditing. A bibliometric analysis was utilized to depict publishing activity, research trends, and popular topics. In all, 328 studies were published between 2017, and 2022 in the Web of Science core collection, which is one of the most trustworthy databases, and the most important authors, journals, topics, and countries related to the keywords of the study were identified. To visually represent the data, the study employed the software VOSviewer, which graphically displays the relationships and patterns within the literature. This research allows us to suggest potential future research directions that may be useful in reflecting on the significant impact that technology will have on the development of the auditing profession. Four independent research trends were identified: The first trend shows the determinants of independence, and audit quality in an information technology environment. The second trend focuses on the challenges of applying blockchain technology in the auditing, and accounting professions. The third trend is the analysis of accounting data using artificial intelligence technologies. The fourth trend is related to the impact of modern technological systems on auditors' performance in the future.

【Keywords】Information technology; artificial intelligence; blockchain; audit; bibliometric analysis

【发表时间】2023 2023 SEP 9

【收录时间】2023-09-25

【文献类型】综述

【主题类别】

区块链应用-实体经济-审计领域