BIOMETRIC ANALYSIS OF STUDIES PUBLISHED IN THE FIELD OF ARTIFICIAL INTELLIGENCE AND AUDITING

Yasemin Kaya

Makale detayları

BIOMETRIC ANALYSIS OF STUDIES PUBLISHED IN THE FIELD OF ARTIFICIAL INTELLIGENCE AND AUDITING

Yazarlar:

Yasemin Kaya

Yayıncı:

Kütahya Dumlupinar University

Ana Başlıklar:

İş Sistemleri (Diğer)

Dergi:

İşletme ve Girişimcilik Araştırmaları Dergisi Issue 5, pp.1-17

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001338349

pISSN:

2980-034X

Anahtar kelimeler:

Özet:

 Computer software and applications in accounting and auditing practices are developing rapidly thanks to artificial intelligence. Artificial intelligence has facilitated and accelerated access to information in accounting audits. In this direction, technological developments with artificial intelligence will enable the field of accounting and auditing to be reconsidered. Technology, which enables faster and error-free work in accounting software and auditing, will affect the audit process. With this impact, the accuracy and reliability of financial information in accounting auditing and the ability to provide assurance information with artificial intelligence systems will bring accuracy, truthfulness, and other audit benefits. In this direction, the study aims to examine how artificial intelligence is reflected in the field of auditing and its effects. Another aim of the study is to reveal the current status of artificial intelligence studies in the field of auditing and to contribute to literature. In the study, it was observed that the application area of artificial intelligence has diversified with the emergence of technological developments affecting the auditing field, which has gradually affected the relevant field in recent years. National and international academic studies in the field of audit and artificial intelligence were analyzed. The studies obtained from the Web of Science WOS database, one of the most comprehensive databases for international literature, were analyzed. In the study, bibliometric analysis method, which is one of the quantitative research methods, and visual network mapping were used to reveal the impact and current status of artificial intelligence on audit studies. As a result of the research conducted using the keywords audit and artificial intelligence from the Web of Science database, a total of 118 studies between 1989-2023 were analyzed with the VOSviewer application.

 Computer software and applications in accounting and auditing practices are developing rapidly thanks to artificial intelligence. Artificial intelligence has facilitated and accelerated access to information in accounting audits. In this direction, technological developments with artificial intelligence will enable the field of accounting and auditing to be reconsidered. Technology, which enables faster and error-free work in accounting software and auditing, will affect the audit process. With this impact, the accuracy and reliability of financial information in accounting auditing and the ability to provide assurance information with artificial intelligence systems will bring accuracy, truthfulness, and other audit benefits. In this direction, the study aims to examine how artificial intelligence is reflected in the field of auditing and its effects. Another aim of the study is to reveal the current status of artificial intelligence studies in the field of auditing and to contribute to literature. In the study, it was observed that the application area of artificial intelligence has diversified with the emergence of technological developments affecting the auditing field, which has gradually affected the relevant field in recent years. National and international academic studies in the field of audit and artificial intelligence were analyzed. The studies obtained from the Web of Science WOS database, one of the most comprehensive databases for international literature, were analyzed. In the study, bibliometric analysis method, which is one of the quantitative research methods, and visual network mapping were used to reveal the impact and current status of artificial intelligence on audit studies. As a result of the research conducted using the keywords audit and artificial intelligence from the Web of Science database, a total of 118 studies between 1989-2023 were analyzed with the VOSviewer application.

 Computer software and applications in accounting and auditing practices are developing rapidly thanks to artificial intelligence. Artificial intelligence has facilitated and accelerated access to information in accounting audits. In this direction, technological developments with artificial intelligence will enable the field of accounting and auditing to be reconsidered. Technology, which enables faster and error-free work in accounting software and auditing, will affect the audit process. With this impact, the accuracy and reliability of financial information in accounting auditing and the ability to provide assurance information with artificial intelligence systems will bring accuracy, truthfulness, and other audit benefits. In this direction, the study aims to examine how artificial intelligence is reflected in the field of auditing and its effects. Another aim of the study is to reveal the current status of artificial intelligence studies in the field of auditing and to contribute to literature. In the study, it was observed that the application area of artificial intelligence has diversified with the emergence of technological developments affecting the auditing field, which has gradually affected the relevant field in recent years. National and international academic studies in the field of audit and artificial intelligence were analyzed. The studies obtained from the Web of Science WOS database, one of the most comprehensive databases for international literature, were analyzed. In the study, bibliometric analysis method, which is one of the quantitative research methods, and visual network mapping were used to reveal the impact and current status of artificial intelligence on audit studies. As a result of the research conducted using the keywords audit and artificial intelligence from the Web of Science database, a total of 118 studies between 1989-2023 were analyzed with the VOSviewer application.

 Muhasebe ve denetim uygulamalarında bilgisayar yazılımları ve uygulamaları yapay zekâ sayesinde hızla gelişmektedir. Yapay zekânın muhasebe denetiminde bilgiye ulaşmayı kolaylaştırmış ve hızlandırmıştır. Bu doğrultuda yapay zekâ ile teknolojik gelişmeler muhasebe ve denetim alanının yeniden ele alınmasını sağlayacaktır. Gerek muhasebe yazılımları gerekse denetim alanında işlerin daha hızlı ve hatasız yapılmasını sağlayan teknoloji, denetim sürecini etkileyecektir. Bu etkilenme ile muhasebe denetiminde finansal bilgilerin doğru ve güvenilir olması, güvence veren bilgilerin yapay zekâ sistemleriyle yapılabilmesi doğruluğu, gerçeğe uygunluğu ve diğer denetimin faydalarını beraberinde getirecektir. Bu doğrultuda çalışmanın amacı yapay zekânın denetim alanına nasıl yansıdığını ve etkilerini incelemektir. Çalışmanın bir diğer amacı ise denetim alanında yapılmış yapay zekâ çalışmalarının güncel durumunu ortaya koymak ve literatüre katkı sağlamaktır. Çalışmada denetim alanına etki eden teknolojik gelişmelerin ortaya çıkmasıyla yapay zekânın uygulama alanının çeşitlendiği ve son yıllarda giderek ilgili alana etki ettiği görülmüştür. Denetim ve yapay zekâ alanında yapılan ulusal ve uluslararası akademik çalışmalar incelenmiştir. Uluslararası alan yazına yönelik en kapsamlı veri tabanlarından biri olan Web of Science WOS veri tabanından elde edilen araştırmalar incelenmiştir. Çalışmada yapay zekânın denetim çalışmalarına etkisi ve güncel durumunu ortaya koymak adına nicel araştırma yöntemlerinden biri olan bibliyometrik analiz yöntemi ile görsel ağ haritalaması kullanılmıştır. Web Of Science veri tabanından audit ve artificial intelligence anahtar kelimelerinin kullanılarak yapılan araştırma neticesinde 1989-2023 yılları arasında toplamda 118 adet çalışma VOSviewer uygulaması ile incelenmiştir. 118 çalışma içerisinde en çok yayın yapan yazarın Vasarhelyi, Miklos A 6, ardından Qasim Amer 3 yayın ile en fazla katkı yapmıştır.Yayın sayısı bakımından en çok makalesi bulunan yazar Vasarhelyi, Miklos A 6 yayın ve 292 atıfdir. Ayrıca en fazla yayın yapan ülkelerin Amerika ve Çin olduğu tespit edilmiştir.

Makale detayları

BIOMETRIC ANALYSIS OF STUDIES PUBLISHED IN THE FIELD OF ARTIFICIAL INTELLIGENCE AND AUDITING

Yazarlar:

Yasemin Kaya

Yayıncı:

Kütahya Dumlupinar University

Ana Başlıklar:

İş Sistemleri (Diğer)

Dergi:

İşletme ve Girişimcilik Araştırmaları Dergisi Issue 5, pp.1-17

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001338349

pISSN:

2980-034X

Artificial Intelligence

Audit

Visual Network Mappingyapay zeka

,denetim

görsel ağ haritalaması

Sayı

Makale detayları

BIOMETRIC ANALYSIS OF STUDIES PUBLISHED IN THE FIELD OF ARTIFICIAL INTELLIGENCE AND AUDITING

Yazarlar: Yasemin Kaya

Yayıncı: Kütahya Dumlupinar University

Ana Başlıklar: İş Sistemleri (Diğer)

Dergi: İşletme ve Girişimcilik Araştırmaları Dergisi Issue 5, pp.1-17

Belge Tipi: Makale

Yayın Tarihi: 12/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001338349

pISSN: 2980-034X

Artificial Intelligence

Audit

Visual Network Mappingyapay zeka

,denetim

görsel ağ haritalaması

Sayı

Yazarlar:

Yasemin Kaya

Yayıncı:

Kütahya Dumlupinar University

Ana Başlıklar:

İş Sistemleri (Diğer)

Dergi:

İşletme ve Girişimcilik Araştırmaları Dergisi Issue 5, pp.1-17

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001338349

pISSN:

2980-034X