The increasing use of artificial intelligence (AI) technologies in accounting and auditing has been accompanied by growing concerns regarding their ethical risks. This paper aims to review research on the ethical implications of AI use in accounting and auditing. The characteristics of the papers gathered, the research methods followed, as well as the purposes, main conclusions, and suggestions for future avenues, are within the scope of this analysis. For this purpose, it uses a systematic literature review, using the Scopus database to collect published papers. The findings provide valuable insights into the ethical implications of AI in accounting and auditing, offering useful perspectives for practitioners, academics, researchers and society in general. They also indicate a vast field for researchers in several areas, which can guide future investigations. The ethical challenges of AI in accounting and auditing should remain a priority as the profession must balance technological advancements with a strong commitment to human ethical competence to maintain its integrity and societal responsibility.