Big data and artificial intelligence in the fields of accounting and auditing: a bibliometric analysis

The importance of Big Data and Artificial Intelligence in the fields of accounting and auditing is beyond doubt. However, to date, the influence of these technologies on these fields has yet to be uncovered, and the works that have analysed such influence are still scarce. In an attempt to describe the development of this research trend and to understand its future directions of development, this article develops a bibliometric analysis to identify the different research fronts associated with this emerging topic. Using co-word and bibliographic coupling techniques, this paper aims to expand and extend the knowledge on this research line, to describe the evolution of publication activity, and to identify the most representative authors and journals. The paper also offers insights into potential new directions and declining perspectives, while summing up the most relevant literature within a specific area.