Proceedings of The 7th International Conference on Applied Research in Management, Economics and Accounting
Emerging Technologies in Audit Practice; Bibliometric Analysis
Priscilla Oracca-Tetteh, Rita Amoah Bekoe, Nicholas Asare
The purpose of this study is to observe the trends and the current state of research on emerging technologies in the audit practice. A bibliometric analysis technique is employed to evaluate 236 documents from the Scopus Database ranging from 1984 to 2022. Analysis of citation, authorship and co-authorship, co-occurrence, and bibliographic coupling was conducted on the data retrieved. The results reveal an increase in the rate of publication in the field of study in recent years. However, among the four emerging technologies identified (AI, Machine Learning, BDA, and Blockchain) most studies focused on BDA and blockchain. The findings show that most of the publication originate from the United States. Also, the main themes identified in this research after bibliographic analysis was conducted are discussed. Furthermore, suggestions for future researchers are also highlighted.
keywords: artificial intelligence, big data analytics, blockchain, machine learning