AI in Audit and Accounting: A Qualitative Exploration

Authors

  • Bhumika Gambhir Lecturer, Middlesex University, Dubai, UAE
  • Abhishek Srivastava Assistant professor, Indian Institute of Management, Vishakhapatnam, India
  • Neha Gupta Associate professor, Amity School of Business, Amity University, Noida, India

Keywords:

Artificial Intelligence, Auditing, Accounting, Qualitative data analysis, Atlas.ti

Abstract

Artificial intelligence (AI) has made inroads into nearly all industries, from governance to finance and education to healthcare and retail. As the United Arab Emirates (UAE) encourages digitalization as a way of life for individuals and businesses to optimize efficiency, the consequences need to be carefully analyzed. Concerning the application of AI to accounting and auditing domains in the UAE, this study intends to analyze the perspectives of auditors and accountants. The study was conducted in two phases. Phase I was the exploratory phase, in which the data was collected using an open-ended questionnaire survey. The responses (qualitative data) collected from 21 accounting and audit experts were analyzed using Atlas.ti in Phase II. This research breaks through the hype and offers clear findings related to the perceptions of professionals towards the application of AI. The study adds to the existing body of knowledge by being one of the few empirical studies examining AI’s effects on accounting and audit professionals. It demonstrates the challenges and opportunities of using AI in accounting and auditing in the UAE context.

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Published

2025-10-31

Issue

Vol. 24 (2025): ASIAN JOURNAL OF ACCOUNTING AND GOVERNANCE

Section

Articles

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