Artificial intelligence transforms accounting information systems worldwide
DOI:
https://doi.org/10.16930/2237-766220253644Keywords:
Artificial Intelligence, Accounting Information Systems, Accounting professionReferences
Booker, A., Chiu, V., Groff, N., & Richardson, V. J. (2024). AIS research opportunities utilizing machine learning from a meta theory of accounting literature. International Journal of Accounting Information Systems, 52, 100661. https://doi.org/10.1016/j.accinf.2023.100661 DOI: https://doi.org/10.1016/j.accinf.2023.100661
Dong, M. M., Stratopoulos, T. C., & Wang, V. X. (2024). A scoping review of ChatGPT research in accounting and finance. International Journal of Accounting Information Systems, 55, 100715. https://doi.org/10.1016/j.accinf.2024.100715 DOI: https://doi.org/10.1016/j.accinf.2024.100715
Duan, H. K., Vasarhelyi, M. A., & Codesso, M. (2025). Integrating process mining and machine learning for advanced internal control evaluation in auditing. Journal of Information Systems, 39(1), 55-75. https://doi.org/10.2308/ISYS-2022-028 DOI: https://doi.org/10.2308/ISYS-2022-028
Eulerich, M., & Wood, D. A. (2025). A demonstration of how ChatGPT and generative AI can be used in the internal auditing process. Journal of Emerging Technologies in Accounting, 20(1), 1-24. https://doi.org/10.2308/JETA-2023-041 DOI: https://doi.org/10.2308/JETA-2023-041
Gu, H., Schreyer, M., Moffitt, K., & Vasarhelyi, M. A. (2024). Artificial intelligence co-piloted auditing. International Journal of Accounting Information Systems, 54, 100698. https://doi.org/10.1016/j.accinf.2024.100698 DOI: https://doi.org/10.1016/j.accinf.2024.100698
Han, H., Shiwakoti, R. K., Jarvis, R., Mordi, C., & Botchie, D. (2023). Accounting and auditing with blockchain technology and artificial intelligence: A literature review. International Journal of Accounting Information Systems, 48, 100598. https://doi.org/10.1016/j.accinf.2022.100598 DOI: https://doi.org/10.1016/j.accinf.2022.100598
Holmes, A. F., & Douglass, A. (2022). Artificial intelligence: Reshaping the accounting profession and the disruption to accounting education. Journal of Emerging Technologies in Accounting, 19(1), 53-68. https://doi.org/10.2308/JETA-2020-054 DOI: https://doi.org/10.2308/JETA-2020-054
Lee, E. J., & Tahmoush, D. (2025). Auditors' decision-making aid for going concern audit opinions through machine-learning analysis. International Journal of Accounting Information Systems, 56, 100732. https://doi.org/10.1016/j.accinf.2025.100732 DOI: https://doi.org/10.1016/j.accinf.2025.100732
Vakilzadeh, H., & Wood, D. A. (2025). The development of a RAG based artificial intelligence research assistant. Journal of Information Systems, 39(2), 1-23. https://doi.org/10.2308/ISYS-2024-041 DOI: https://doi.org/10.2308/ISYS-2024-041
Zhang, C., Zhu, W., Dai, J., Wu, Y., & Chen, X. (2025). Drivers and concerns of adopting artificial intelligence in managerial accounting. Accounting & Finance. Advance online publication. https://doi.org/10.1111/acfi.13404 DOI: https://doi.org/10.1111/acfi.13404
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Revista Catarinense da Ciência Contábil
This work is licensed under a Creative Commons Attribution 4.0 International License.
The copyright for articles published in this journal belongs to the author (s), with first publication rights assigned to Revista Catarinense da Ciência Contábil. Due to appearing in this publicly accessible journal, articles are free to use, with mandatory recognition of the original authorship and initial publication in this magazine and for educational and non-commercial applications. The magazine chose to use published works for non-commercial purposes, including the right to submit or work for publicly accessible databases. The content of published articles is the sole and exclusive responsibility of the authors. - The author (s) authorize (s) a publication of the article in the journal; - The author (s) guarantee (s) that a contribution is original and unpublished and that it is not being evaluated in another magazine (s); - A magazine is not responsible for the opinions, ideas and concepts emitted in the texts, for the full responsibility of the author (s); - It is reserved to the editors or the right to make textual adjustments and to adjust the article to the publication rules.
This work is licensed under a Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional.
