Does the Integration of Blockchain Technology and Artificial Intelligence Enhance the Efficiency and Reliability of Accounting and Auditing Practices?

Registration ID: IJNRD_213584

Published ID: IJNRDTH00114

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Ezzeddine Baatout, Jdidi Boussetta

Blockchain technology, Artificial Intelligence, Accounting, Auditing.

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.

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Ezzeddine Baatout & Jdidi Boussetta (February-2024). 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, 9(2), 479-520. https://ijnrd.org/papers/IJNRDTH00114.pdf

Volume 9 Issue 2, February-2024

Pages : 479-520

Paper Reg. ID: IJNRD_213584

Published Paper Id: IJNRDTH00114

Research Area: Science & Technology

Author Type: Foreign Author

Country: Hammamet, Tunis, Tunisia

Published Paper PDF: https://ijnrd.org/papers/IJNRDTH00114.pdf

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