Big data and artificial intelligence in the fields of accounting and auditing: a bibliometric analysis

The importance of Big Data and Artificial Intelligence in the fields of accounting and auditing is beyond doubt. However, to date, the influence of these technologies on these fields has yet to be uncov - ered, and the works that have analysed such influence are still scarce. In an attempt to descri...

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Detalles Bibliográficos
Autores: Agustí Pérez, María de las Aguas, Orta Pérez, Manuel
Tipo de recurso: artículo
Estado:Versión aceptada para publicación
Fecha de publicación:2023
País:España
Institución:Universidad de Sevilla (US)
Repositorio:idUS. Depósito de Investigación de la Universidad de Sevilla
OAI Identifier:oai:idus.us.es:11441/182216
Acceso en línea:https://hdl.handle.net/11441/182216
https://doi.org/10.1080/02102412.2022.2099675
Access Level:acceso abierto
Palabra clave:Artificial intelligence
Big data
Accounting
Auditing
Bibliometry
Bibliographic coupling
Co-word
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spelling Big data and artificial intelligence in the fields of accounting and auditing: a bibliometric analysisAgustí Pérez, María de las AguasOrta Pérez, ManuelArtificial intelligenceBig dataAccountingAuditingBibliometryBibliographic couplingCo-wordThe importance of Big Data and Artificial Intelligence in the fields of accounting and auditing is beyond doubt. However, to date, the influence of these technologies on these fields has yet to be uncov - ered, and the works that have analysed such influence are still scarce. In an attempt to describe the development of this research trend and to understand its future directions of development, this article develops a bibliometric analysis to identify the different research fronts associated with this emerging topic. Using co- word and bibliographic coupling techniques, this paper aims to expand and extend the knowledge on this research line, to describe the evolution of publication activity, and to identify the most representative authors and journals. The paper also offers insights into potential new directions and declining perspectives, while summing up the most relevant literature within a specific area.Taylor & FrancisContabilidad y Economía Financiera2023info:eu-repo/semantics/articleinfo:eu-repo/semantics/acceptedVersionapplication/pdfapplication/pdfhttps://hdl.handle.net/11441/182216https://doi.org/10.1080/02102412.2022.2099675reponame:idUS. Depósito de Investigación de la Universidad de Sevillainstname:Universidad de Sevilla (US)InglésRevista Española de Financiación y Contabilidad, 52 (3), 412-438.https://doi.org/10.1080/02102412.2022.2099675info:eu-repo/semantics/openAccessoai:idus.us.es:11441/1822162026-06-17T12:51:07Z
dc.title.none.fl_str_mv Big data and artificial intelligence in the fields of accounting and auditing: a bibliometric analysis
title Big data and artificial intelligence in the fields of accounting and auditing: a bibliometric analysis
spellingShingle Big data and artificial intelligence in the fields of accounting and auditing: a bibliometric analysis
Agustí Pérez, María de las Aguas
Artificial intelligence
Big data
Accounting
Auditing
Bibliometry
Bibliographic coupling
Co-word
title_short Big data and artificial intelligence in the fields of accounting and auditing: a bibliometric analysis
title_full Big data and artificial intelligence in the fields of accounting and auditing: a bibliometric analysis
title_fullStr Big data and artificial intelligence in the fields of accounting and auditing: a bibliometric analysis
title_full_unstemmed Big data and artificial intelligence in the fields of accounting and auditing: a bibliometric analysis
title_sort Big data and artificial intelligence in the fields of accounting and auditing: a bibliometric analysis
dc.creator.none.fl_str_mv Agustí Pérez, María de las Aguas
Orta Pérez, Manuel
author Agustí Pérez, María de las Aguas
author_facet Agustí Pérez, María de las Aguas
Orta Pérez, Manuel
author_role author
author2 Orta Pérez, Manuel
author2_role author
dc.contributor.none.fl_str_mv Contabilidad y Economía Financiera
dc.subject.none.fl_str_mv Artificial intelligence
Big data
Accounting
Auditing
Bibliometry
Bibliographic coupling
Co-word
topic Artificial intelligence
Big data
Accounting
Auditing
Bibliometry
Bibliographic coupling
Co-word
description The importance of Big Data and Artificial Intelligence in the fields of accounting and auditing is beyond doubt. However, to date, the influence of these technologies on these fields has yet to be uncov - ered, and the works that have analysed such influence are still scarce. In an attempt to describe the development of this research trend and to understand its future directions of development, this article develops a bibliometric analysis to identify the different research fronts associated with this emerging topic. Using co- word and bibliographic coupling techniques, this paper aims to expand and extend the knowledge on this research line, to describe the evolution of publication activity, and to identify the most representative authors and journals. The paper also offers insights into potential new directions and declining perspectives, while summing up the most relevant literature within a specific area.
publishDate 2023
dc.date.none.fl_str_mv 2023
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/acceptedVersion
format article
status_str acceptedVersion
dc.identifier.none.fl_str_mv https://hdl.handle.net/11441/182216
https://doi.org/10.1080/02102412.2022.2099675
url https://hdl.handle.net/11441/182216
https://doi.org/10.1080/02102412.2022.2099675
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.relation.none.fl_str_mv Revista Española de Financiación y Contabilidad, 52 (3), 412-438.
https://doi.org/10.1080/02102412.2022.2099675
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv Taylor & Francis
publisher.none.fl_str_mv Taylor & Francis
dc.source.none.fl_str_mv reponame:idUS. Depósito de Investigación de la Universidad de Sevilla
instname:Universidad de Sevilla (US)
instname_str Universidad de Sevilla (US)
reponame_str idUS. Depósito de Investigación de la Universidad de Sevilla
collection idUS. Depósito de Investigación de la Universidad de Sevilla
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 15.812429

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