Author

  • Muhammad Shaqif Azfar Afandi

    • Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Terengganu, Kampus Dungun, Malaysia
    • Malaysia

  • Noor Emilina Mohd Nasir

    • Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Terengganu, Kampus Dungun, Malaysia
    • Malaysia

  • Suraya Ahmad

    • Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Terengganu, Kampus Dungun, Malaysia
    • Malaysia

  • Nur Syuhada Adnan

    • Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Terengganu, Kampus Dungun, Malaysia
    • Malaysia

  • Syafiq Abdul Haris Halmi

    • Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Terengganu, Kampus Dungun, Malaysia
    • Malaysia

Abstract

The integration of artificial intelligence into audit practice has attracted considerable academic interest, particularly about 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 summarize, 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 jeopardize audit quality and professional integrity.

Keywords

References

  • Adeoye, I. O., Akintoye, R. I., Aguguom, T. A., & Olagunju, O. A. (2023). Artificial intelligence and audit quality: Implications for practicing accountants. Asian Economic and Financial Review, 13(11), 756.
  • Aguguom, T. A., & Ebun, O. (2021). Financial reporting quality and economic value added of listed companies in Nigeria. Augustine University Journal of Social Sciences, 1(1), 13-30.
  • Ahmi, A. (2024). Bibliometric Analysis using biblioMagika® Second Edition. Academic Research Society of Malaysia.
  • Albawwat, I., & Frijat, Y. (2021). An analysis of auditors’ perceptions towards artificial intelligence and its contribution to audit quality. Accounting, 7(4), 755-762.
  • Albitar, K., Gerged, A. M., Kikhia, H., & Hussainey, K. (2021). Auditing in times of social distancing: the effect of COVID-19 on auditing quality. International Journal of Accounting & Information Management, 29(1), 169-178.
  • AL-Qatamin, K. I., & Salleh, Z. (2020). Audit quality: A literature overview and research synthesis. IOSR Journal of Business and Management (IOSR-JBM), 22(2), 56-66.
  • Dakhli, A. (2022). The impact of corporate social responsibility on firm financial performance: Does audit quality matter? Journal of Applied Accounting Research, 23(5), 950–976. https://doi.org/10.1108/JAAR-06-2021-0150
  • Deniz, A., & Sorenson, J. (2022). Artificial intelligence and the auditor: Are you ready. Retrieved online: https://idea. casew are. com/ai-audi tor-are-you-ready/(Accessed on 3 June 2023).
  • Fedyk, A., Hodson, J., Khimich, N., & Fedyk, T. (2022). Is artificial intelligence improving the audit process?. Review of Accounting Studies, 27(3), 938-985.
  • Fidyah, N., Usman, A., Pradita, R., & Setyawati, I. (2024). The role of artificial intelligence in enhancing audit quality and compliance monitoring. Journal of Accounting and Auditing Research, 21(1), 45–62.
  • Francis, J. R. (2004). What do we know about audit quality?. The British accounting review, 36(4), 345-368.
  • Francis, J. R. (2023). What exactly do we mean by audit quality? Accounting in Europe, 21(2), 123–133. https://doi.org/10.1080/17449480.2023.2247410
  • Gonzalez, G., & James, K. (2024). Accounting information quality and decision usefulness: A post-pandemic perspective. Journal of Contemporary Accounting Research, 18(2), 55–72. https://doi.org/10.1016/j.jcar.2024.02.004
  • Griffin, O. (2019). How artificial intelligence will impact accounting. Economia. Retrieved https://www.icaew.com/technical/technology/artificial-intelligence/artificial-intelligence-articles/how-artificial intelligence-will-impact-accounting
  • Hasan, A. R. (2022). Artificial intelligence (AI) in accounting & auditing: A literature review. Open Journal of Business and Management, 10(1), 440–465. https://doi.org/10.4236/ojbm.2022.101026
  • IAASB. (2023). Technology and the audit: Guidance for auditors on using automated tools and techniques. International Auditing and Assurance Standards Board. Retrieved from https://www.iaasb.org
  • Issa, H., Sun, T., & Vasarhelyi, M. A. (2016). Research ideas for artificial intelligence in auditing: The formalization of audit and workforce supplementation. Journal of emerging technologies in accounting, 13(2), 1-20.
  • Laudon, K., Laudon, J., & Elragal, A. (2020). Management information systems: Managing the digital firm (16th ed.). New Jersey: Pearson.
  • Leocadio, D., Malheiro, L., & Reis, J. (2024). Artificial intelligence in auditing: A conceptual framework for auditing practices. Administrative Sciences, 14(10), 238. https://doi.org/10.3390/admsci14100238
  • Lin, Y., & Chang, H. (2023). Artificial intelligence and its implications for financial decision-making. Journal of Financial Technology, 8(2), 101–118.
  • Masmoudi Mardessi, S. (2021). The effect of audit committee characteristics on financial reporting quality: The moderating role of audit quality in the Netherlands. Corporate Ownership & Control, 18(3), 19–30. https://doi.org/10.22495/cocv18i3art2
  • Moher, D., Liberati, A., Tetzlaff, J., Altman, D. G., & PRISMA Group. (2009). Preferred reporting items for systematic reviews and meta-analyses: the PRISMA statement. BMJ (Clinical Research Ed.), 339(jul21 1), b2535. https://doi.org/10.1136/bmj.b2535
  • Monika, C. M., & Noviari, N. (2021). The effects of financial distress, capital intensity, and audit quality on tax avoidance. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(6), 282–287.
  • Noordin, N. A., Hussainey, K., & Hayek, A. F. (2022). The use of artificial intelligence and audit quality: An analysis from the perspectives of external auditors in the UAE. Journal of Risk and Financial Management, 15(8), 339. https://doi.org/10.3390/jrfm15080339
  • Odonkor, B., Kaggwa, S., Uwaoma, P. U., Hassan, A. O., & Farayola, O. A. (2024). The impact of AI on accounting practices: A review. World Journal of Advanced Research and Reviews, 21(1), 172–188. https://doi.org/10.30574/wjarr.2024.21.1.2721
  • Ogbu, F. C. (2023). Leadership and Corporate Governance. Available at SSRN.
  • Panwar, A. (2023). The impact of artificial intelligence on accounting practices: A comparative analysis of efficiency, accuracy, and ethical implications. Journal of Scientific and Engineering Research, 10(4), 116–118.
  • PCAOB. (2016). Auditing standards. Public Company Accounting Oversight Board. Retrieved from https://pcaobus.org/oversight/standards
  • Pham, H. H., Nguyen, T. H. L., Doan, V. A., & Tran, M. T. (2025). Audit quality of financial statements of commercial banks: Whether or not there is a difference in audit quality provided by Big4 and Non-Big4 audit firms. International Journal of Economics and Financial Issues, 15(1), 159–181. https://doi.org/10.32479/ijefi.17541
  • Qader, K. S., & Cek, K. (2024). Influence of blockchain and artificial intelligence on audit quality: Evidence from Turkey. Heliyon, 10(9).
  • Rogers, E. M. (2003). Diffusion of innovations (5th ed.). New York, NY: Free Press.
  • Romney, M. B., & Steinbart, P. J. (2021). Accounting information systems (15th ed.). Pearson.
  • Shazly, M.A., AbdElAlim, K. and Zakaria, H. (2025), "The Impact of Artificial Intelligence on Audit Quality", Alshurafat, H. and Beattie, C. (Ed.) Technological Horizons (Technological Innovation and Sustainability for Business Competitive Advantage), Emerald Publishing Limited, Leeds, pp. 1-10. https://doi.org/10.1108/978-1-83608-756-420251001
  • Sheikh, H., Prins, C., & Schrijvers, E. (2023). Mission AI: The new system technology. Springer. https://doi.org/10.1007/978-3-031-21448-6
  • Stoel, M. D., & Havelka, D. (2021). Information technology audit quality: An investigation of the impact of individual and organizational factors. Journal of Information Systems, 35(1), 135-154.
  • Sulaiman, N.A. (2023), "External audit quality: its meaning, representations and potential conflict in practice", Accounting, Auditing & Accountability Journal, Vol. 36 No. 5, pp. 1417-1440. https://doi.org/10.1108/AAAJ-02-2020-4443
  • Taha, A. A. (2024). Internal auditors’ independence under workplace bullying stress: an investigative study. Journal of Islamic Accounting and Business Research, 15(5), 762-783.
  • Willborn, W.W. (1989), "Quality Audits and Technological Excellence", International Journal of Quality & Reliability Management, Vol. 6 No. 4. https://doi.org/10.1108/02656718910134359
  • Zahid, R. M. A., Khan, M. K., Anwar, W., & Maqsood, U. S. (2022). The role of audit quality in the ESG-corporate financial performance nexus: Empirical evidence from Western European companies. Borsa Istanbul Review, 22(S2), S200–S212. https://doi.org/10.1016/j.bir.2022.08.011
  • Zahid, R. M. A., Taran, A., Khan, M. K., & Chersan, I.-C. (2023). ESG, dividend payout policy and the moderating role of audit quality: Empirical evidence from Western Europe. Borsa Istanbul Review, 23(2), 350–367. https://doi.org/10.1016/j.bir.2022.10.012
  • Zakaria, R., Ahmi, A., Ahmad, A. H., & Othman, Z. (2021). Worldwide melatonin research: a bibliometric analysis of the published literature between 2015 and 2019. Chronobiology International, 38(1), 27–37. https://doi.org/10.1080/07420528.2020.1838534

Downloads

No downloads have been recorded for this article yet. Figures appear here once readers begin downloading the full text.

How to Cite

Afandi, M. S. A., Mohd Nasir, N. E., Ahmad, S., Adnan, N. S., & Abdul Haris Halmi, S. (2025). Mapping the Intersection of Artificial Intelligence and Audit Quality: A Bibliometric Analysis of Research Trends. Information Management and Business Review, 17(2(I)S), 1-14. https://doi.org/10.22610/imbr.v17i2(I)S.4561

Share this article

License

Copyright (c) 2025 Muhammad Shaqif Azfar Afandi, Noor Emilina Mohd Nasir, Suraya Ahmad, Nur Syuhada Adnan, Syafiq Abdul Haris Halmi (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Author (s) should affirm that the material has not been published previously. It has not been submitted and it is not under consideration by any other journal. At the same time author (s) need to execute a publication permission agreement to assume the responsibility of the submitted content and any omissions and errors therein. After submission of revised paper in the light of suggestions of the reviewers, the editorial team  edits and formats manuscripts to bring uniformity and standardization in published material.

This work will be licensed under Creative Commons Attribution 4.0 International (CC BY 4.0) and under condition of the license, users are free to read, copy, remix, transform, redistribute, download, print, search or link to the full texts of articles and even build upon their work as long as they credit the author for the original work. Moreover, as per journal policy author (s) hold and retain copyrights without any restrictions.

Keywords

Section

Research Paper

Published in

Vol. 17 No. 2(I)S (2025) AI in Audit, Workplace Safety & Digital Consumer Society View issue contents

Published

2025-08-10

Submissions

Have research to publish? Information Management and Business Review welcomes submissions.

Make a Submission