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VOL. 8, ISSUE 1 (2026)
Impact of artificial intelligence in accounting and auditing
Authors
S Prasana Kumar, Ragul Vigneshwar R, Sharon Kumar A
Abstract
In this research
influence of AI in Accounting and Auditing operations is undertaken to analyse,
and the effect of AI in Job of Accountants and Auditors whether it reduces the
need for them or makes their work easier or results in job displacements. The
major gap which researchers have not specified is how AI impact in the field of
accounting and Auditing detailing whether the AI is replacing Jobs or
Streamlining the repetitive process more quickly, efficiently and effectively.
This study interprets how the findings using a theory that how AI can improve
accountants, Auditors and mitigate information asymmetry can be understood. The
objective is to investigate how AI technologies can improve transparency and
trust in auditing and accounting practice to determine the qualities of
append-only and implications. The reviews summarizes four components in the
finance field emerging from the Literature we reviewed focusing on AI
technologies increasing accountants and auditors ability like rapid
recording of transactions, proper record keeping in Accounting and verifying
all transactions within a short period of time, analyzing transactions fastly
in Auditing. By conducting a systematic literature review on impact of AI in
accounting and auditing especially important at the stage of technological
transformation. The study suggests that AI technologies increase the
efficiency, accuracy and analytical ability of accountants and auditors rather
than on replacing human resources threats. Finally, AI-Driven tools empowers
the accountants and auditors to provide high quality services.
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Pages:123-128
How to cite this article:
S Prasana Kumar, Ragul Vigneshwar R, Sharon Kumar A "Impact of artificial intelligence in accounting and auditing". International Journal of Management and Commerce, Vol 8, Issue 1, 2026, Pages 123-128
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