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Estep, C., Griffith, E.E. and MacKenzie, N.L. (2023) How Do Financial Executives Respond to the Use of Artificial Intelligence in Financial Reporting and Auditing?

has been cited by the following article:

• TITLE: Artificial Intelligence in Accounting and Auditing: A Comprehensive Bibliometric Analysis

  AUTHORS: Mrinal Kanti Das, Md. Sabab Zulfiker, Mazharul Haque Jubaed, Tarun Sen

  KEYWORDS: Artificial Intelligence, Accounting, Auditing, Bibliometric Analysis, Machine Learning, Deep Learning

  JOURNAL NAME: Journal of Computer and Communications, Vol.14 No.2, February 10, 2026

  ABSTRACT: The rapid growth and advancement in new technologies are creating a challenging environment for businesses. The adoption of Artificial Intelligence (AI) is placing many companies in a tough position for survival. This review article aims to analyze the academic literature related to the impact of AI and machine learning technologies on the accounting and auditing professions. Primarily, it explores the opportunities, benefits, threats, and ethical challenges of implementing AI-based technologies in the context of various organisations. In this study, we have employed different analytical techniques and performed expert analysis to examine the trends in this field. This study finds that different AI tools play an important role in enhancing the quality of financial reports. Besides, AI helps stakeholders to make precise and accurate judgments. Moreover, AI has been found to be significant in reducing various accounting and auditing errors that reduce tax reporting quality and increase audit acceptance quality.