Paper Title
Does the Integration of Blockchain Technology and Artificial Intelligence Enhance the Efficiency and Reliability of Accounting and Auditing Practices?
Article Identifiers
: Authors
Keywords
Blockchain technology, Artificial Intelligence, Accounting, Auditing.
Abstract
The integration of blockchain technology and artificial intelligence (AI) has significantly transformed the landscape of accounting and auditing practices, offering novel solutions to age-old challenges. This article presents a comprehensive review of recent scientific research in this domain, highlighting the latest developments and advancements. In recent years, the intersection of blockchain and AI has led to unprecedented opportunities for enhancing transparency, accuracy, and efficiency in accounting and auditing processes. Blockchain's immutable and decentralized nature facilitates secure and tamper-resistant record-keeping, addressing concerns of fraud and data manipulation. Concurrently, AI technologies, such as machine learning and natural language processing, enable automation and real-time data analysis, thereby streamlining auditing procedures and providing valuable insights. Prominent researchers have extensively explored the synergies between blockchain and AI in the context of accounting and auditing. Hongdan Han, Radha K. Shiwakoti, Robin Jarvis, Chima Mordi, David Botchie (2023) analyzed the impact of blockchain's distributed ledger technology on financial reporting, revealing improved financial statement reliability and audit trail transparency. Additionally, by Mohammed Assiri, and Mamoona Humayun (2023) introduced an AI-powered auditing system that leverages blockchain to validate transactions and detect anomalies with higher precision and reduced manual intervention. Moreover, the adoption of smart contracts, self-executing programs on blockchain, has revolutionized auditing procedures. Chen and Lee (2023) demonstrated the utilization of AI-driven smart contracts for real-time auditing, minimizing audit lag and expediting decision-making processes for auditors and stakeholders alike. As the fusion of blockchain and AI continues to evolve, researchers and practitioners envision a future where auditing will be performed with heightened accuracy, reduced costs, and enhanced real-time insights. However, challenges remain, including regulatory and privacy concerns, interoperability issues, and the need for standardization in the application of these technologies. This article sheds light on the promising developments in the integration of blockchain technology and AI in accounting and auditing. Recent scientific studies have highlighted the transformative potential of these technologies, offering novel approaches to addressing long-standing challenges in the financial sector. As the field progresses, further research and collaboration among industry stakeholders are required to fully realize the benefits of this disruptive synergy.
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How To Cite (APA)
Ezzeddine Baatout & Jdidi Boussetta (February-2024). Does the Integration of Blockchain Technology and Artificial Intelligence Enhance the Efficiency and Reliability of Accounting and Auditing Practices?. INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT, 9(2), 479-520. https://ijnrd.org/papers/IJNRDTH00114.pdf
Issue
Volume 9 Issue 2, February-2024
Pages : 479-520
Other Publication Details
Paper Reg. ID: IJNRD_213584
Published Paper Id: IJNRDTH00114
Downloads: 000122043
Research Area: Science & Technology
Author Type: Foreign Author
Country: Hammamet, Tunis, Tunisia
Published Paper PDF: https://ijnrd.org/papers/IJNRDTH00114.pdf
Published Paper URL: https://ijnrd.org/viewpaperforall?paper=IJNRDTH00114
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