Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


Literature Review Machine Learning In Accounting and Assurance

Author(s): Rasha Fallatah

The purpose of this literature review is to gain an understanding of the existing research or literature relevant to the impact of Machine Learning on the profession of accounting and assurance. It provides a comprehensive overview of knowledge about this area of study in the form of a written report. Specifically, the study describes the impacts of ML on accounting and assurance in the following manner; by identifying the emerging trends in these fields, by identifying the impact of ML on the efficiency and effectiveness of these professions, and the inconsistencies and gaps in the research. The details of this study are helpful for the professionals in accounting and auditing as it enhances the readers understanding of the topic at large.

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