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Article - Artificial Intelligence (AI) in Accounting & Auditing: A Literature Review Vol. 10, No. 1 440–465

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This is a review work in the area of application of Artificial Intelligence (AI)
in Accounting and Auditing. A semi-systematic or narrative review approach
was employed in analyzing relevant published books and journals. Faced with
the challenges of disruptive technologies brought forth by the Industry 4.0,

the accounting and auditing discipline is required to undergo a metamorpho-
sis in order to reach the next level. Interdisciplinary collaboration is a must

with regard to the research conducted in the area of AI in accounting and au-
diting. Wider application of AI in accounting and auditing profession is ex-
pected to provide the benefits of greater efficiency, productivity and accuracy

whereas burden with the challenges of income and wealth inequality, extinc-
tion of traditional jobs and unskilled workforce. Preparation is needed on the

part of educators, regulators and professional bodies by addressing the para-
digm shift and preparing the students, policies and future professionals for

the challenges of the world that is fraught with big data, blockchain technol-
ogy, artificial intelligence and so on, ushering the fourth industrial revolution.

Academia has to reconceptualize the accounting curriculum. Regulators must

bring change in the form of formulating revolutionary policies. Also, profes-
sional bodies must redesign professional development and training process.

Professional hybrids are expected to emerge and lead the profession in the

near future. AI development and implementation in the accounting and au-
diting profession can be viewed as a double-edged sword. What transpires is

subject to changes over time but this much is absolute that the profession of
accounting and auditing as we know and have known is going to drastically
change in the coming days.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

657.0285 HAS a

Penerbit

: Scientific Research Publishing Inc. (SCIRP)., 2022

Deskripsi Fisik

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Bahasa

English

ISBN/ISSN

2329-3292

Klasifikasi

657.0285 HAS a

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

Vol. 10, No. 1 440–465

Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

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