The Use of Artificial İntelligence in Accounting and Auditing

Amneh Abu Sharshouh

doi:10.71233/kared.1694834

EN TR

The Use of Artificial İntelligence in Accounting and Auditing

Abstract

This study examines the application of artificial intelligence (AI) in accounting and auditing, emphasizing its role in enhancing the efficiency and accuracy of accounting processes. Through a comprehensive analysis of existing literature, the study evaluates the impact of AI technologies, including machine learning and natural language processing, on key areas such as continuous auditing, financial forecasting, and regulatory compliance. The findings indicate that AI enhances the quality of financial reporting, facilitates early fraud detection, and reduces human error, thereby improving the reliability of financial statements. However, the practical adoption of these technologies is challenged by factors such as high implementation costs and the need to comply with regulatory requirements. To address these challenges, the study highlights the necessity of developing appropriate regulatory frameworks to support and promote the integration of AI in accounting and auditing.

Keywords

Artificial intelligence, continuous auditing, financial forecasting, fraud detection.

Thanks

I would like to express my sincere thanks to Prof. Dr. Abdülkadir PEHLİVAN for his academic support and guidance throughout this study.

Muhasebe ve Denetim Alanında Yapay Zekâ Kullanımı

Abstract

Bu çalışma, yapay zekanın (YZ) muhasebe ve denetim alanındaki uygulamalarını inceleyerek, muhasebe süreçlerinin verimliliğini ve doğruluğunu artırmadaki rolüne odaklanmaktadır. Mevcut literatürün kapsamlı bir analizi doğrultusunda, makine öğrenimi ve doğal dil işleme gibi YZ teknolojilerinin sürekli denetim, finansal tahmin ve düzenleyici uyumluluk üzerindeki etkileri değerlendirilmektedir. Elde edilen bulgular, YZ'nin finansal raporlama kalitesini artırdığını, dolandırıcılığın erken tespit edilmesini sağladığını ve insan hatalarını azaltarak finansal tabloların güvenilirliğini güçlendirdiğini ortaya koymaktadır. Ancak, bu teknolojilerin uygulamaya geçirilmesi, yüksek maliyetler ve düzenleyici gerekliliklere uyum gibi çeşitli zorluklarla karşı karşıyadır. Bu bağlamda çalışma, YZ'nin muhasebe ve denetim süreçlerine entegrasyonunu desteklemek ve yaygınlaştırmak amacıyla uygun düzenleyici çerçevelerin geliştirilmesinin önemini vurgulamaktadır.

Keywords

Yapay zekâ, sürekli denetim, finansal tahmin, dolandırıcılık tespiti.

Thanks

Bu çalışmada sağladığı akademik katkılardan ve rehberliğinden dolayı Prof. Dr. Abdülkadir PEHLİVAN’a teşekkür ederim.

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Primary Language

English

Subjects

Auditing and Accountability

Journal Section

Research Article

Authors

Amneh Abu Sharshouh ^*
0009-0003-2626-6253
Jordan

Publication Date

July 31, 2025

Submission Date

May 7, 2025

Acceptance Date

June 9, 2025

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Year 2025 Volume: 6 Number: 1

DOI

https://doi.org/10.71233/kared.1694834

IZ

https://izlik.org/JA59YK86CA

APA

Abu Sharshouh, A. (2025). The Use of Artificial İntelligence in Accounting and Auditing. Karadeniz Ekonomi Araştırmaları Dergisi, 6(1), 1-15. https://doi.org/10.71233/kared.1694834

AMA

1.Abu Sharshouh A. The Use of Artificial İntelligence in Accounting and Auditing. kared. 2025;6(1):1-15. doi:10.71233/kared.1694834

Chicago

Abu Sharshouh, Amneh. 2025. “The Use of Artificial İntelligence in Accounting and Auditing”. Karadeniz Ekonomi Araştırmaları Dergisi 6 (1): 1-15. https://doi.org/10.71233/kared.1694834.

EndNote

Abu Sharshouh A (July 1, 2025) The Use of Artificial İntelligence in Accounting and Auditing. Karadeniz Ekonomi Araştırmaları Dergisi 6 1 1–15.

IEEE

[1]A. Abu Sharshouh, “The Use of Artificial İntelligence in Accounting and Auditing”, kared, vol. 6, no. 1, pp. 1–15, July 2025, doi: 10.71233/kared.1694834.

ISNAD

Abu Sharshouh, Amneh. “The Use of Artificial İntelligence in Accounting and Auditing”. Karadeniz Ekonomi Araştırmaları Dergisi 6/1 (July 1, 2025): 1-15. https://doi.org/10.71233/kared.1694834.

JAMA

1.Abu Sharshouh A. The Use of Artificial İntelligence in Accounting and Auditing. kared. 2025;6:1–15.

MLA

Abu Sharshouh, Amneh. “The Use of Artificial İntelligence in Accounting and Auditing”. Karadeniz Ekonomi Araştırmaları Dergisi, vol. 6, no. 1, July 2025, pp. 1-15, doi:10.71233/kared.1694834.

Vancouver

1.Amneh Abu Sharshouh. The Use of Artificial İntelligence in Accounting and Auditing. kared. 2025 Jul. 1;6(1):1-15. doi:10.71233/kared.1694834

Karadeniz Ekonomi Araştırmaları Dergisi

Karadeniz Teknik Üniversitesi

İktisadi ve İdari Bilimler Fakültesi Dekanlığı

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The Use of Artificial İntelligence in Accounting and Auditing

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Thanks

Muhasebe ve Denetim Alanında Yapay Zekâ Kullanımı

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Thanks

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