A Systematic Literature Review on Literature Reviews Regarding Artificial Intelligence in Accounting and Auditing

Fábio Albuquerque () and Paula Gomes dos Santos
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Fábio Albuquerque: ISCAL/Instituto Politécnico de Lisboa
Paula Gomes dos Santos: ISCAL/Instituto Politécnico de Lisboa

Chapter Chapter 1 in New Perspectives in Economics and Management, Vol 1, 2026, pp 3-17 from Springer

Abstract: Abstract This paper aims to systematically review the literature reviews on the use of artificial intelligence (AI) in accounting and auditing. The characteristics of the papers gathered, as well as the area or subarea of analysis, key AI-related terms, topics proposed, main conclusions and suggestions for future avenues are in the scope of this analysis. The Scopus database is used as a source of information. The findings globally indicate a vast field for researchers in several areas, which can guide future investigations. This paper has gathered evidence through the studies collected on the relevant impact of AI on accounting and auditing, as well as the avenues for future investigations, which can be useful for practitioners, academics and researchers. Therefore, it contributes to researchers, educators and practitioners by summarizing the literature on this topic in the accounting and auditing area, also providing possible gaps where further literature reviews can be performed by researchers.

Keywords: Accounting; Artificial Intelligence; Auditing; Literature reviews; Systematic review (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-032-29260-5_1

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DOI: 10.1007/978-3-032-29260-5_1

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