Audit and tax in the context of emerging technologies: A retrospective analysis, current trends, and future opportunities

• Osama F. Atayah ^[1] ; Muneer M. Alshater ^[2]
  1. [1] Abu Dhabi University

     Abu Dhabi University

     Emiratos Árabes Unidos

     
  2. [2] Middle East University

     Middle East University

     Líbano

     
• Localización: The International Journal of Digital Accounting Research, ISSN 1577-8517, Vol. 21, Nº. 27, 2021, págs. 95-128
• Idioma: inglés
• Enlaces
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• Resumen

  • This study aims to review the existing literature on audit and tax in the context of emerging technologies, besides providing future research agenda. A meta literature approach by combining bibliometrics and content analysis was adopted to analyse 154 relevant English articles published in Scopus indexed journals, published over the last 35 years. Using RStudio, VOSviewer, and Microsoft Excel. Quantitative findings reveal that the USA is the top contributor and the most cited in the world. Brigham Young University, on the institutional level, is the most relevant affiliation. Concerning publication number, the Journal of Emerging Technologies in Accounting is the most relevant source. At the same time, the most cited source is the Decision Sciences journal. While the most prolific author is Miklos Vasarhelyi. Moreover, the emerging technologies, including big data, blockchain and artificial intelligence, have significantly drawn accounting scholars interest from 2015 and thereafter. From the perspective of qualitative findings, the main focus shows that employing advanced technologies offers promising opportunities to mitigate the risk of tax evasion and enhance the auditors` efficiency. The content analysis reports two mainstreams tax and audit; each one is classified into three sub-streams, big data, artificial intelligence, and blockchain. This study contributes to present a clear and coherent understanding of the relevant exact literature and propose future research. However, the study reviewers confines only on audit and tax fields, relying on the Scopus database.