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Journal : Fokus Ekonomi

ARTIFICIAL INTELLIGENCE AND AUDIT QUALITY: AN EMPIRICAL LITERATURE REVIEW FROM SCOPUS DATABASE Wijaya, Juli Riyanto Tri; Prasetyo, Irwan; Rahmatika, Dien Noviany; Indriasih, Dewi
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 1 (2025): June 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.1.61-76

Abstract

This study aims to explore the development and influence of Artificial Intelligence (AI) on audit quality through a comprehensive empirical literature review. Utilizing a qualitative research approach, the study systematically analyzes 325 peer-reviewed articles published in Scopus-indexed journals between 2010 and 2025. The selection was based on the keyword “Artificial Intelligence on Audit Quality” and focused exclusively on finalized, English-language scientific journal articles. The findings reveal a significant rise in scholarly interest in AI applications in auditing, particularly over the past five years, with AI being applied to enhance fraud detection, real-time data analysis, and risk assessment. However, the results also highlight substantial gaps, including limited auditor readiness, ethical and regulatory concerns, and uneven research distribution across regions and institutions. The conclusions emphasize that while AI holds transformative potential for auditing, its optimal impact requires integration with human expertise, ethical frameworks, and regulatory oversight. The study’s implications suggest that future research should prioritize explainable AI, interdisciplinary collaboration, and broader global participation to ensure equitable and effective adoption. Overall, this review provides critical insights for researchers, practitioners, and policymakers on aligning AI innovations with the strategic and ethical demands of modern auditing to improve audit quality and public trust in financial reporting
Co-Authors Abdullah Mubarok Abdulloh Mubarok agnes dwita susilawati agnes_dwita Agung Yulianto Agus Wibowo Aminul Fajri Aminul Fajri Amirah, Amirah Anindya Nur Arifah Ariyanti Ariyanti . Ariyanti ., Ariyanti Ariyanti, Mrs. Aulia, Fauziah Dinda Bachtiar, A. Zani Baihaqi Fanani Baihaqi Fanani Baihaqi Fanani Budi Susetyo Catur Wahyudi Deddy Prihadi Dessi Rosdiana Dewi Puji Astuti Dien Noviany Rahmatika Dinda Febriana Elsa Kholifatul Nur Rachmadani Ely Agustina Eva Anggra Yunita Eva Anggra Yunita Faiz Irsyad Prasetyo Febri Yoga Sapta Raharjo Firmansyah, Fahmi Gunistiyo Gunistiyo Gunistiyo, Gunistiyo Hari Setiyawati Hasanah, Ari Kurniawati Himatul Aulia Iftikhor, Adelia Nur Inayah Adi Sari Ira Maya Hapsari Irwan Prasetyo Izul Mustika Ratu Jaka Wasito Jaka Waskita Jaka Waskito Jaka Waskito Juli Riyanto Tri Wijaya Khafidah, Tiara Aenun Kristina Nimas Wijayanti Kristina Wijayanti Lestari Ayu Handayani Lidiawati, Shailla Nisa Lisa Nuriyatul Azizah Mahben Jalil Mahben Jalil Manik, Rizki Maylinda Mei Rani Amalia Moh. Irkham Mohammad Arridho Nur Amin Mulyantini, Sri Niken Wahyu Niken Wahyu C Noor Zuhry, Noor Nur Anisa Nur Indriyati Pangestu, Hamidah Asri Aji Panggah Wira Angkasa Permananingrum, Adilah Prasetyono, Agus Pratama, Bayu Ega Puji Rahayu Rakhmat Adi Wibowo Regina Maretha Regina Maretha Rimbawan, Teguh Rissa Rosita Rosma Rosmawati Sari, Nur Mala Setyowati Subroto Setyowati Subroto Setyowati Subroto Silviana, Putri Sumantri, Retno Sumarno Sumarno Suwandi Suwandi Suwandi Syarifa Nur Mutiara Wanti Tabrani Tabrani . Tabrani . Tabrani, Mr. Tety Yuliani Tiara Aenun Khafidah UNGGUL SUGIHARTO UNGGUL SUGIHARTO Wahyudi WAHYUDI Wasito, Jaka Wati, Indi Rakhma Wiwit Apit Sulistyowati Yanti Puji Astutie Yoga Prihatin Yuni Utami Yuni Utami Yunita, Eva Anggra