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Rita Lamboglia , University of Naples Parthenope

44th World Continuous Auditing and Reporting Symposium. “Accounting and Auditing in an Artificial Intelligence Environment” Foro Fundación Cajasol · Sevilla , Spain March 21 & 22, 2019.

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Rita Lamboglia , University of Naples Parthenope

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  1. 44th World Continuous Auditing and Reporting Symposium “Accounting and Auditing in an Artificial Intelligence Environment” ForoFundaciónCajasol · Sevilla, Spain March 21 & 22, 2019 Accounting and auditing in an artificial intelligence environment: insights from the academic literature Rita Lamboglia, University of NaplesParthenope Domenica Lavorato, University of NaplesParthenope Eusebio Scornavacca, University of Baltimore Stefano Za, LUISS University

  2. Research Agenda Motivations Researchquestion Data collection and refinements of results Descriptive findings Bibliometricanalysis Conclusions and future developments

  3. Motivations Over the last three decades, the emergence of disruptive digital technologies had led significant structural changes across a number of industries; The field of auditing is being disrupted by the recent developments in technologies based on Artificial Intelligence and have the potential to tremendously benefit from their applications; Digital technologies and Artificial Intelligence are gradually replacing traditional audit trails thereby completely changing the entire audit process; Despite the relevant effects of Artificial Intelligence in auditing, these issues seem to be under researched.

  4. What is the thecurrent state of the literature on the use and application of artificial intelligence in auditing? Researchquestion

  5. Researchmethodology

  6. ArticlesidentifiedthroughWoS (n=3952) ArticlesidentifiedthroughScopus (n=18,102) Articlesearch/ searchstring: (technolog* OR "information technolog*" OR "information system*" OR "artificial intelligence") AND (audit*) ArticlesidentifiedthroughScopus (n= 18,102) ArticlesidentifiedthroughWoS (n= 3,952) Excludingarticles by documenttype on Scopus (n= 9,445) Excludingarticles by documenttype on WoS (n= 3,486) Data collection and refinements of results Excludingarticles by year on Scopus (n= 9,334) Excludingarticles by year on WoS (n= 3,431) Final sample afterdeleting duplicate (n=214) Excludingarticles by accounting ABS ranking on WoS (n= 116) Excludingarticles by accounting ABS ranking on Scopus (n= 172)

  7. Descriptive findings

  8. Descriptive findings - Journal’sdistribution

  9. Bibliometricanalysis Citationanalysis:mostproductiveauthors, mostproductive country, top 10 citedarticles; Network analysis: author’skeywords co-occurence.

  10. Citationanalysis

  11. Citationanalysis

  12. Citationanalysis - Top 10 citedarticles

  13. Network analysis

  14. Conclusions and future developments • Main conclusions: • Increasing relevance of the topic in the academic community; • Main topics and lines of research: auditing, technology, fraud and continuous auditing; • The main possible relationships between the different topics are represented by xbrl; • Future developments: • Co-citations analysis; • Systematic literature review.

  15. Thanks for yourattention! Correspondingauthor Domenica Lavorato E-mail: domenica.lavorato@uniparthenope.it

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