The Role of Artificial Intelligence in Transforming Accounting and Auditing Practices: A Systematic Review

This paper presents a systematic review of literature on the implementation of artificial intelligence (AI) in accounting and auditing. Drawing on peer-reviewed articles and scholarly papers, it maps the current landscape of AI integration, highlighting applications, benefits, and challenges. The review also explores ethical, organizational, and regulatory factors shaping adoption, emphasizing research gaps, and guiding future practice. Findings indicate that AI enhances operational efficiency, improves financial reporting credibility, automates routine tasks, and strengthens fraud detection through tools such as machine learning and predictive analytics. AI is also shifting auditors’ roles from retrospective…