Abstract:
Artificial intelligence (AI) has become an increasingly influential force transforming auditing processes, assurance mechanisms, and the broader accounting profession. As AI technologies such as machine learning, data analytics, and intelligent automation continue to advance, scholarly interest in their application to auditing has grown rapidly. Despite this expanding body of literature, research on AI in auditing remains fragmented across disciplines, making it difficult to obtain a comprehensive understanding of its development, intellectual structure, and emerging research directions. To address this gap, this study conducts a bibliometric analysis to map the evolution and knowledge structure of AI research in the auditing domain. Using bibliographic data retrieved from Scopus and Web of Science, a dataset of 413 peer-reviewed journal articles was analyzed through performance analysis and science mapping techniques implemented in Bibliometrix and VOSviewer. The findings reveal a significant increase in research output in recent years, reflecting the growing integration of AI into auditing practice. Thematic analyses indicate a shift from early technology-oriented research toward a more impact-focused agenda emphasizing audit quality, decision-making, governance, and professional judgment. Keyword co-occurrence mapping identifies several major thematic clusters, including AI-enabled audit quality and fraud detection, technological infrastructure such as machine learning and blockchain, technology adoption and professional competencies, and emerging concerns related to ethics and explainable AI. The study provides a structured overview of the development and intellectual organization of AI in auditing research, highlighting its transformation from a technological innovation into a broader socio-technical phenomenon shaping the future of auditing. The findings offer valuable insights for researchers, practitioners, and policymakers and identify promising directions for future research in AI-enabled auditing and assurance. |
