Table 1

The search query

Query #Search query
#1(TI=(“Accounting Standards”) OR AB=(“Accounting Standards”)) OR (TI=(“Financial Reporting”) OR AB=(“Financial Reporting”)) OR (TI=(“Auditing”) OR AB=(“Auditing”)) OR (TI=(“Taxation”) OR AB=(“Taxation”)) OR (TI=(“Management Accounting”) OR AB=(“Management Accounting”)) OR (TI=(“Cost Accounting”) OR AB=(“Cost Accounting”)) OR (TI=(“Forensic Accounting”) OR AB=(“Forensic Accounting”)) OR (TI=(“International Financial Reporting Standards (IFRS)”) OR AB=(“International Financial Reporting Standards (IFRS)”)) OR (TI=(“Generally Accepted Accounting Principles (GAAP)”) OR AB=(“Generally Accepted Accounting Principles (GAAP)”)) OR (TI=(“Internal Controls”) OR AB=(“Internal Controls”)) OR (TI=(“Financial Statements”) OR AB=(“Financial Statements”)) OR (TI=(“Revenue Recognition”) OR AB=(“Revenue Recognition”)) OR (TI=(“Audit Quality”) OR AB=(“Audit Quality”)) OR (TI=(“Accounting Ethics”) OR AB=(“Accounting Ethics”)) OR (TI=(“Fraud Detection”) OR AB=(“Fraud Detection”)) OR (TI=(“Accounting Information Systems”) OR AB=(“Accounting Information Systems”)) OR (TI=(“Public Accounting”) OR AB=(“Public Accounting”)) OR (TI=(“Sustainability Accounting”) OR AB=(“Sustainability Accounting”)) OR (TI=(“Environmental Accounting”) OR AB=(“Environmental Accounting”)) OR (TI=(“Fair Value Accounting”) OR AB=(“Fair Value Accounting”))
#2TI=(“Artificial Intelligence”) OR AB=(“Artificial Intelligence”) OR AK=(“Artificial Intelligence”)) OR (TI=(“Machine Learning”) OR AB=(“Machine Learning”) OR AK=(“Machine Learning”)) OR (TI=(“Deep Learning”) OR AB=(“Deep Learning”) OR AK=(“Deep Learning”)) OR (TI=(“Neural Networks”) OR AB=(“Neural Networks”) OR AK=(“Neural Networks”)) OR (TI=(“Natural Language Processing”) OR AB=(“Natural Language Processing”)) OR (TI=(“Computer Vision”) OR AB=(“Computer Vision”) OR AK=(“Computer Vision”)) OR (TI=(“Reinforcement Learning”) OR AB=(“Reinforcement Learning”) OR AK=(“Reinforcement Learning”)) OR (TI=(“Data Science”) OR AB=(“Data Science”) OR AK=(“Data Science”)) OR (TI=(“Robotics”) OR AB=(“Robotics”) OR AK=(“Robotics”)) OR (TI=(“Expert Systems”) OR AB=(“Expert Systems”) OR AK=(“Expert Systems”)) OR (TI=(“Predictive Analytics”) OR AB=(“Predictive Analytics”) OR AK=(“Predictive Analytics”)) OR (TI=(“Chatbots”) OR AB=(“Chatbots”) OR AK=(“Chatbots”)) OR (TI=(“Virtual Assistants”) OR AB=(“Virtual Assistants”) OR AK=(“Virtual Assistants”)) OR (TI=(“Sentiment Analysis”) OR AB=(“Sentiment Analysis”) OR AK=(“Sentiment Analysis”))
#1 AND #2#1 AND #2 and Business Finance or Economics or Business or Management or Operations Research Management Science or Multidisciplinary Sciences (Web of Science Categories)

Note(s): #1 – This segment searches for keywords encoding various topics in accounting, such as accounting standards, financial reporting, auditing, and taxation

#2 – This segment searched for keywords associated with different AI technologies, including machine learning, deep learning, neural networks, computer vision, and chatbots

#1 AND #2 – The Boolean operator “AND” is used to combine the results from the first two segments, yielding only those papers that contain keywords related to both accounting and AI

Source(s): Authors

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