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INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT International Peer Reviewed & Refereed Journals, Open Access Journal ISSN Approved Journal No: 2456-4184 | Impact factor: 8.76 | ESTD Year: 2016 Scholarly open access journals, Peer-reviewed, and Refereed Journals, Impact factor 8.76 (Calculate by google scholar and Semantic Scholar | AI-Powered Research Tool) , Multidisciplinary, Monthly, Indexing in all major database & Metadata, Citation Generator, Digital Object Identifier(DOI) |
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| Paper Title: | Does the Integration of Blockchain Technology and Artificial Intelligence Enhance the Efficiency and Reliability of Accounting and Auditing Practices? |
| Authors Name: | Ezzeddine Baatout , Jdidi Boussetta |
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IJNRD_213584
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| Published Paper Id: | IJNRDTH00114 |
| Published In: | Volume 9 Issue 2, February-2024 |
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| 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. |
| Keywords: | Blockchain technology, Artificial Intelligence, Accounting, Auditing. |
| Cite Article: | "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 (www.ijnrd.org), ISSN:2456-4184, Vol.9, Issue 2, page no.479-520, February-2024, Available :http://www.ijnrd.org/papers/IJNRDTH00114.pdf |
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| ISSN: |
2456-4184 | IMPACT FACTOR: 8.76 Calculated By Google Scholar| ESTD YEAR: 2016 An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.76 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator |
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Published Paper ID:IJNRDTH00114 Registration ID: 213584 Published In: Volume 9 Issue 2, February-2024 DOI (Digital Object Identifier): Page No: 479-520 Country: Hammamet, Tunis, Tunisia Research Area: Science & Technology Publisher : IJ Publication Published Paper URL : https://www.ijnrd.org/viewpaperforall?paper=IJNRDTH00114 Published Paper PDF: https://www.ijnrd.org/papers/IJNRDTH00114 |
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ISSN: 2456-4184
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