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September 10, 2025

Impact of Artificial Intelligence in Audit. Bibliometric Analysis

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Authors

EFElena Claudia Badea FloreaMPMădălina PredaABAndreea Larisa Olteanu Burcă

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Overview

Bibliometric analysis reveals how artificial intelligence impacts audit processes, highlighting ethical concerns.

Key Points

  • The integration of artificial intelligence in audit processes allows for the analysis of large data sets, enhancing efficiency.
  • This bibliometric analysis examined 422 documents published between 1992 and 2024, identifying key themes in AI and auditing.
  • The study employs a quantitative research methodology using VOSviewer to map the literature on AI in audit activities.
  • Integrating AI in auditing emphasizes the need for ethical guidelines to prevent AI from making independent decisions.

Cite This Study

Florea et al. (2025) studied this question.

synapsesocial.com/papers/68c23f63b210217d64795fc9https://doi.org/10.2478/picbe-2025-0010
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