Artificial Intelligence and Trends Using in Sustainability Audit: A Bibliometric Analysis

The purpose of this study is to give an overview of the evolution of auditing and Artificial Intelligence (AI) research posted in the Scopus database, with the goal of tracking the increase of scientific activities that may direct the way for future studies by exposing gaps in the area. We found 614 studies in this subject, spanning 1976 to 2024. We focused our investigation on 65 auditing and AI research articles published between 2015 and 2024, utilizing bibliometric analysis with VOSviewer. Due to the growing reliance of businesses on AI, along with the rise in the number of businesses sponsoring AI, this article outlines the current research trend in the fields of AI and auditing. It does this by offering a thorough bibliometric analysis of the trend and development of research over the last ten years. This involves looking up nations, scholarly publications, and research-related keywords. The results show that experts in the field of employing AI in auditing are noticing a convergence in the application of this technology across emerging and developed countries. We find, using VOSviewer research, that the decision-making process is the primary reason why audit firms adopt AI. The most frequently published nations and keywords are selected. Our research demonstrates the lack of application of AI by several auditing firms in various nations. Finally, the data analysis indicates several possible research concerns to study in the interaction between auditing and AI, which will serve as a focus for future research. Once again, this report provides a framework for audit companies to focus on AI-related issues.