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Mapping the Intersection of Artificial Intelligence and Audit Quality: A Bibliometric Analysis of Research Trends

Author

Listed:
  • Muhammad Shaqif Azfar Afandi
  • Noor Emilina Mohd Nasir
  • Suraya Ahmad
  • Nur Syuhada Adnan
  • Syafiq Abdul Haris Halmi

Abstract

The integration of artificial intelligence into audit practice has attracted considerable academic interest, particularly with regard to its impact on improving audit quality. This study aims to examine the emerging trends in academic research at the intersection of artificial intelligence and audit quality through a bibliometric lens. A comprehensive dataset was extracted from the Scopus database based on documents published between 2008 and 2025, with a total of 122 documents included in the final analysis. The results show a notable increase in publications, reflecting the growing academic interest in the application of AI in auditing. The keyword analysis revealed that audit quality and artificial intelligence are the most frequently used and cited terms, highlighting them as fundamental topics. To summarise, this study provides a comprehensive bibliometric overview of the current state and future development of research on artificial intelligence and audit quality. It provides valuable insights for academics, practitioners and policy makers who want to understand the development of the field, identify influential contributions and uncover potential gaps for future research. As artificial intelligence continues to reshape the auditing profession, continued interdisciplinary collaboration is essential to ensure that technological advances do not jeopardise audit quality and professional integrity.

Suggested Citation

  • Muhammad Shaqif Azfar Afandi & Noor Emilina Mohd Nasir & Suraya Ahmad & Nur Syuhada Adnan & Syafiq Abdul Haris Halmi, 2025. "Mapping the Intersection of Artificial Intelligence and Audit Quality: A Bibliometric Analysis of Research Trends," Information Management and Business Review, AMH International, vol. 17(2), pages 1-14.
    • Handle: RePEc:rnd:arimbr:v:17:y:2025:i:2:p:1-14
    DOI: 10.22610/imbr.v17i2(I)S.4561
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    References listed on IDEAS

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    1. Riadh Manita & Najoua Elommal & Patricia Baudier & Lubica Hikkerova, 2020. "The digital transformation of external audit and its impact on corporate governance," Post-Print hal-04314467, HAL.
    2. Anastassia Fedyk & James Hodson & Natalya Khimich & Tatiana Fedyk, 2022. "Is artificial intelligence improving the audit process?," Review of Accounting Studies, Springer, vol. 27(3), pages 938-985, September.
    3. Noor Adwa Sulaiman, 2023. "External audit quality: its meaning, representations and potential conflict in practice," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 36(5), pages 1417-1440, February.
    4. Francis, Jere R., 2004. "What do we know about audit quality?," The British Accounting Review, Elsevier, vol. 36(4), pages 345-368.
    5. Manita, Riadh & Elommal, Najoua & Baudier, Patricia & Hikkerova, Lubica, 2020. "The digital transformation of external audit and its impact on corporate governance," Technological Forecasting and Social Change, Elsevier, vol. 150(C).
    6. Nora Azima Noordin & Khaled Hussainey & Ahmad Faisal Hayek, 2022. "The Use of Artificial Intelligence and Audit Quality: An Analysis from the Perspectives of External Auditors in the UAE," JRFM, MDPI, vol. 15(8), pages 1-14, July.
    7. Isaiah Oluwasegun Adeoye & Rufus Ishola Akintoye & Theophilus Anaekenwa Aguguom & Olubusola Ayoola Olagunju, 2023. "Artificial intelligence and audit quality: Implications for practicing accountants," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 13(11), pages 756-772.
    8. Diogo Leocádio & Luís Malheiro & João Reis, 2024. "Artificial Intelligence in Auditing: A Conceptual Framework for Auditing Practices," Administrative Sciences, MDPI, vol. 14(10), pages 1-16, September.
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