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

In: New Perspectives in Economics and Management, Vol 1

Author

Listed:
  • Fábio Albuquerque

    (ISCAL/Instituto Politécnico de Lisboa
    IPCA, CICF, School of Management)

  • Paula Gomes dos Santos

    (ISCAL/Instituto Politécnico de Lisboa
    Universidades Lusíada, COMEGI)

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.

Suggested Citation

  • Fábio Albuquerque & Paula Gomes dos Santos, 2026. "A Systematic Literature Review on Literature Reviews Regarding Artificial Intelligence in Accounting and Auditing," Springer Proceedings in Business and Economics, in: Alvaro Rocha & Elisabeth T. Pereira & Isaias Bianchi & Manuel Au-Yong-Oliveira & Tutut Herawan (ed.), New Perspectives in Economics and Management, Vol 1, chapter 0, pages 3-17, Springer.
    • Handle: RePEc:spr:prbchp:978-3-032-29260-5_1
    DOI: 10.1007/978-3-032-29260-5_1
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