Abstract

PURPOSE :
The rapid growth of technology and data has fostered the application of artificial intelligence (AI) to accounting firms, but no comprehensive review exists to guide these efforts especially in the last five years. Our objective was to estimate the nature and extent of the build of research on AI for accounting and auditing areas.
METHODS :
We executed a scoping review, searching 4 literature databases with terms pertaining to AI and accounting firms. We performed title and abstract and then full-text screening using multiple tools. Studies had to involve research, include both AI and accounting firms, and be published in English.
RESULTS :
Of 2388 unique papers, 14 met eligibility criteria. Most of the published articles refer to conceptual analysis in the form of a literature review or a theoretical discussion on the theme (64%), the rest of the articles used a qualitative methodology (28%) except one article published using a quantitative method of analysis. Also, we observe an evolution of the total number of publications for the 14 articles included in the analysis from 2016 to 2020.
CONCLUSIONS :
Research on AI for accounting firms is at an early stage of maturity especially with the use of new AI technologies (e.g: Machine learning, deep learning.). For the field to progress, more researches and studies are needed.

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