DOI: 10.53443/anadoluibfd.1863649 ISSN: 2687-184X

A BIBLIOMETRIC REVIEW OF SCIENTIFIC PUBLICATIONS ON ARTIFICIAL INTELLIGENCE IN ACCOUNTING AND AUDITING

İsmail Atabay
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Specifically, this study seeks to map the body of scientific knowledge at the crossroads of artificial intelligence (AI), accounting, and auditing by using bibliometric methods. In this regard, 880 academic publications from the Web of Science Core Collection database were obtained and analyzed. VOSviewer (v1.6.20) for bibliometric network analysis and visualization was used, including keyword co-occurrence analysis; co-authorship analysis of author- and country-level, citation, and co-citation analyses. Network mappings were obtained by the association strength counting approach alongside the LinLog/modularity layout algorithm (attractive = 2, repulsive = −1) and a modularity-based clustering method. Initial data entry, which included the identification of duplicate terms, data cleaning, and the creation of a thesaurus file, was performed in Python 3.11. Annual citation summaries and Field-Weighted Citation Impact (FWCI) tables were generated in Microsoft Excel 365. Keyword analysis reveals that existing literature, though not limited to digital transformation and advanced analytics in auditing, includes increasingly governance and society aspects such as ESG, sustainability reporting, ethics, fairness, algorithmic bias, trust, etc. This trend could indicate that AI in accounting and auditing has transitioned from merely a technical instrument to a pivotal influence in the area of corporate social responsibility, transparency in decision-making, and in the trust of stakeholders. Analysis by author indicates that the amount of authorship within the domain is relatively concentrated on a limited number of high-profile scholars. Key actors Miklos A. Vasarhelyi, Steve G. Sutton, and Vicky Arnold are of special attention in the domain of collaboration networks and citation relationships. For the countries studied at the country-level, data has led the way toward the United States having the largest place in these findings across literature, with the United Kingdom, Germany, and Australia with strong connectivity. Türkiye, in comparison, is a smaller font and has a lower level of publication output and less integration into international co-authorship and citation networks. A comprehensive overview of the thematic diversity in the AI and accounting literature, the evolution of governance-oriented concepts, and global contexts for scientific interaction is covered in this study.

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