Title: The impact of textual and automated analysis in auditing and accounting

Authors: Amanina Rahman; Ulaganathan Subramanian; Minh-Son Dao

Addresses: Universiti Teknologi Brunei, Gadong, Bandar Seri Begawan, Brunei Darussalam ' Universiti Teknologi Brunei, Gadong, Bandar Seri Begawan, Brunei Darussalam ' National Institute of Information and Communications Technology, 4-2-1, Nukui-Kitamachi, Koganei, Tokyo 184-8795, Japan

Abstract: Rapid advances in textual analysis and its applications in the field of auditing and accounting have received a lot of attention in this profession. This paper focuses on the impact of textual and automated analysis in both areas. This paper analysed the roles, benefits and risk associated with applying textual and automated analysis in the audit and accounting profession. The research used secondary data focusing on current literature centred on the two areas and the history to analyse the impact of textual and automated analysis. This paper concludes that textual and automated analysis will benefit the accounting and auditing profession.

Keywords: textual analysis; accounting; auditing.

DOI: 10.1504/IJBIR.2024.136407

International Journal of Business Innovation and Research, 2024 Vol.33 No.2, pp.192 - 214

Received: 10 Mar 2021
Accepted: 05 Jun 2021
Published online: 01 Feb 2024 *

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