Have a personal or library account? Click to login
Impact of Artificial Intelligence in Audit. Bibliometric Analysis Cover

References

  1. Agrawal, A., Gans, J.S., & Goldfarb, A. (2019). The Economics of Artificial Intelligence: An Agenda. Chicago Scholarship Online, 23.
  2. Appelbaum, D., Kogan, A., & Vasarhelyi, M.A. (2017). Big Data and Audit: Opportunities and Challenges. Journal of Emerging Technologies in Accounting, 14(1), 23-44.
  3. Appelbaum, D., Nehmer, R.A., (2017). Using drones in internal and external audits: an exploratory framework. Journal of Emerging Technologies in Accounting, 14(1), 99-113.
  4. Blösser, M., & Weihrauch, A. (2024). A consumer perspective of AI certification – the current certification landscape, consumer approval and directions for future research, European Journal of Marketing, 58(2), 441-470.
  5. Broadus, R.N. (1987). Towards a definition of “Bibliometrics”. Scientometry, 12, 373-379. Camic, C. (1987). The Matter of Habit. American Journal of Sociology, 91 (5), 1039-1087.
  6. Cao, M., Chychyla, R., Stewart, T., 2015. Big data analytics in financial statement audits. Accounting Horizons, 29 (2), 423-429
  7. Couceiro B., Pedrosa I., & Marini A. (2020). The current state of artificial intelligence in the context of internal audit. Iberian Conference 2020 on Information Systems and Technologies (CISTI’2020).
  8. Eulerich, A., & Eulerich, M. (2020). What is the value of internal auditing? A literature review on qualitative and quantitative perspectives. Maandblad Voor Accountancy En Bedrijfseconomie, 94(3/4), 83-92.
  9. Financial Reporting Council (FRC). (2018). The Use of Technology in Audit: Regulatory Developments and Considerations. Financial Reporting Council. Retrieved from https://www.frc.org.uk/.
  10. Financial Reporting Council (FRC) (2020). The Impact of Emerging Technologies on Auditing. Financial Reporting Council. Retrieved from https://www.frc.org.uk/;
  11. Frey, C.B., & Osbourne, M.A. (2017). The future of employment: How susceptible are jobs to computerization?. Technological Forecasting and Social Change, 114, 254-280.
  12. Gronsund, T., & Aanestad, M. (2020). Augmenting the algorithm: Emerging human-in-the-loop work configurations. Journal of Strategic Information Systems, 26 (2).
  13. Garfield, E. (1972). Scientific citation index: a new dimension in indexing. Science, 178(4060), 471-479.
  14. Goto, M., (2023). Anticipatory innovation of professional services: the case of audit and artificial intelligence. Research Policy, 52 (8), 104-828.
  15. Issa, H., Sun, T., & Vasarhelyi, M.A. (2016). Research Ideas for Artificial Intelligence in Auditing: The Formalization of Audit and Workforce Supplementation. Journal of Emerging Technologies in Accounting, 13(2), 1-20.
  16. Johnson, H. (2015). Digging Up Dark Data: What Puts IBM at the Forefront of Insight Economy. Silicon Angle. Retrieved from https://siliconangle.com/2015/10/30/ibm-is-at-the-forefrontof-insight-economy-ibminsight/.
  17. Joseph, J., & Gaba, V. (2020). Organizational structure, information processing, and decision-making: a retrospective and road map for research. Academy of Management Annals, 14 (1), 267.
  18. Kammerlander, N., Voss, C., & Zeschky, M. (2018). Artificial Intelligence and Innovation in Family Businesses: Opportunities and Challenges, Family Business Review;
  19. Kohler, T., Lütjen, A., & Behrendt, S. (2021). Artificial Intelligence in Business: How Artificial Intelligence is Changing Business Models, Industries, and the Future of Work, Journal of Business Research.
  20. Kokina, J., & Blanchette, S. (2019). Early evidence of digital labor in accounting: innovation with robotic process automation, International Journal of Accounting Information Systems, 35, 100-431.
  21. Lehner, O. M., Ittonen, K., Silvola, H., Ström, E., & Wuhrleitner, A. (2021). Artificial Intelligence as Decision-Maker: A Conceptual Framework. Journal of Artificial Intelligence Research, 72(3), 77-102.
  22. Li, H., An, H., Wang, Y., Huang, J. & Gao, X. (2016). Evolutionary features of academic articles co-keyword network and keywords co-occurrence network: based on two-mode affiliation network. Physica A, 450, 657-669.
  23. Liao, H., Tang, M., Luo, L., Li, C., Chiclana, F. & Zeng, X.J. (2018). A bibliometric analysis and visualization of medical big data research. Sustainability Journal (Switzerland), 10 (1), 1-18.
  24. Jarrahi, M.H. (2018). Artificial intelligence and the future of work: Human-AI symbiosis in organizational decision making. Business Horizons, 61(4), 577–586.
  25. Moll, J., & Yigitbasioglu, O. (2019). The Role of Big Data and Artificial Intelligence in the Future of Accounting and Audit. International Journal of Accounting Information Systems, 1.
  26. Mulgan, T. (2018). Corporate agency and possible futures. Journal of Business Ethics, 154 (4), 916.
  27. Munoko, I., Brown-Liburd, H.L., Vasarhelyi, M., (2020). Ethical implications of the use of artificial intelligence in auditing. Journal of Business Ethics, 167 (2), 209-234.
  28. Nylén, D., & Holmström, J. (2015). Digital Transformation: A Framework for Business Model Innovation, Proceedings of the 48th Hawaii International Conference on System Sciences.
  29. Obermeyer, Z., Powers, B.W., Vogeli, C., & Mullainathan, S. (2019). Dissecting Racial Bias in an Algorithm Used to Manage the Health of Populations, Science, 366(6464), 447-453.
  30. Pedreschi, D., Ruggieri, S., & Turini, F. (2008). Discrimination-aware data mining. Proceedings of the 14th ACM SIGKDD International Conference on Knowledge Discovery and Data Mining (KDD), 560-568.
  31. Pemer, F. (2021). The Digitalization of Professional Services: How Technology is Shaping the Future of the Accounting Industry. International Journal of Accounting and Information Management, 29(1);
  32. Public Company Accounting Oversight Board (PCAOB) (2018). Audit Implications of Emerging Technologies. PCAOB. Retrieved from https://www.pcaobus.org/.
  33. Raji, I.D., Smart, A., White, R.N., Mitchell, M., Gebru, T., Hutchinson, B., Smith-Loud, J., Theron, D., & Barnes, P. (2020). Closing the AI Accountability Gap: Defining an End-to-End Framework for Internal Algorithmic Auditing. Proceedings of the 2020 conference on fairness, accountability, and transparency, 33-44.
  34. Salijeni, G., Samsonova-Taddei, A. & Turley, S. (2018). Big data and changes in audit technology: contemplating a research agenda, Accounting and Business Research, 1, 119.
  35. Salijeni, G., Samsonova-Taddei, A., & Turley, S. (2021). Understanding how big data technologies reconfigure the nature and organization of financial statement audits: a sociomaterial analysis, European Accounting Review, 30 (3), 531-555.
  36. Shamsul Alam, S. M., Rahman, M. M., & Uddin, M. N. (2021). The Role of Artificial Intelligence in Transforming Business Practices and Strategies. International Journal of Advanced Science and Technology.
  37. Trajanov, D., Zdraveski, V., Stojanov, R., & Kocarev, L. (2018). Dark Data in the Internet of Things (IoT): Challenges and Opportunities. Proceedings of the 7th Small Systems Simulation Symposium, 1-8.
  38. Van Eck, N.J. & Waltman, L. (2010). Software survey: VOSviewer, a computer program for bibliometric mapping. Scientometrics, 84 (2), 538.
  39. van Dijk, M., Juels, A., Oprea, A., & Rivest, R.L. (2013). FLIPIT: The Game of “Stealthy Takeover”. Journal of Cryptology, 26(4), 655-713.
  40. Wassie, F.A., & Lakatos, LP (2024). Artificial intelligence and the future of the internal audit function, Humanities and Social Sciences Communications, 11(386).
  41. Wang, T.W. (2022). The impact of emerging technologies on the accounting profession. Pacific Accounting Review, 34(1), 526-535.
  42. World Economic Forum. (2020). Report on the Future of Jobs 2020. Retrieved from https://www.weforum.org/reports/the-future-of-jobs-report-2020.
  43. Yang, J.Q. Blount, Y., & Amrollahi, A., (2024). Artificial intelligence adoption in a professional service industry: A multiple case study. Technological Forecasting and Social Change, 201.
Language: English
Page range: 79 - 95
Published on: Jul 24, 2025
Published by: Bucharest University of Economic Studies
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year

© 2025 Elena Claudia Badea Florea, Mădălina Preda, Andreea Larisa Olteanu Burcă, published by Bucharest University of Economic Studies
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.