THE IMPACT OF ARTIFICIAL INTELLIGENCE ON FINANCIAL STATEMENTS: BIBLIOMETRIC RESEARCH OVERVIEW

Abstract

Financial statements are an important source of information, reflecting the financial situation and performance of enterprises, thereby helping users make appropriate economic decisions to maximize benefits. Therefore, financial statements are of interest to researchers around the world, especially in recent years when artificial intelligence has impacted most areas of the economy and society. This study uses bibliometric analysis via VOS viewer software to visualize and map the occurrence of keywords in 289 articles published from 2004 to 2024 to search for research trends and the most prominent topics in documents related to the impact of artificial intelligence technology on financial statements. The results show that machine learning and data mining are the two most commonly studied artificial intelligence techniques. In addition, the study identifies three future directions on this topic: deep learning, fraud detection, and risk assessment.