Accounting, Auditing, Accountability: Key Insights from a Multidisciplinary Review of AI and Big Data Literature

摘要

Abstract Big Data and Artificial Intelligence (AI) projects have been rapidly applied by the diversity of applications, as well as effectively uncover the secret behind the data. In recent years, Big Data and AI have also had a huge impact on accounting and auditing, such as the launch of intelligent robots. This research puts forward a review of literature on Big Data, AI, and Machine Learning with Accounting, Auditing, and Accountability, based on 259 articles retrieved from Web of Science Database since 1989 to 2019. With the database, the author analyzed occurrences and produced the data contact network with the United States as the largest data resource subject and associated in three directions. Through the comparison of the three figures, it is not difficult to find that the countries with advantages in data resources have more influence in an organizational and sources cluster, and the United States is the most obvious example.