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SeedPublished 2026-10-23

Human-AI collaboration in the audit

Human-AI collaboration is rising in the management and AI journals, while audit quality remains a core accounting topic. Few papers connect them. When auditors work with AI tools, does audit quality improve, and who answers for the judgments the tools shape?

accountingmanagementai

What prompted this

"Human-AI collaboration" is among the fastest-growing keywords across all journals on the trends page (36 papers in July–September 2026 against about 20 expected), and in management. Since October 2025, 335 papers carry an audit keyword (135 in accounting journals). 32 of them also carry an AI keyword, but only 8 of those are in accounting journals.

Questions

  • After audit firms roll out AI tools, do restatements, missed going-concern opinions or audit fees change?
  • Does AI pull auditors' attention toward what it flags and away from what it misses?
  • How should audit committees and regulators assign responsibility for AI-assisted judgments?

Data that could help

  • Restatements, opinions and fees from Audit Analytics, and audit inspection reports.
  • Dates of AI rollouts at large audit firms, from announcements and job postings, as a staggered treatment.
  • Experiments with practising auditors on misstatements that the AI flags and ones it does not.

Next step

Build a timeline of AI tool rollouts at the largest audit firms and check whether it can serve as a staggered treatment.

Related research activity

The keywords this note follows, in the tracked finance, accounting, economics, management, operations research and AI journals as of 2026-10-26
KeywordPapers, last 30 daysRankPapers per month, Oct 23 – Oct 26*Papers, last 36 months
audit quality3#776189
human-AI collaboration8#188207
audit fees3#776120

Markdown version of this note: /ideas/human-ai-collaboration-in-the-audit.md

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Cite this page

Scholar4AI. (2026). Human-AI collaboration in the audit. Journal Research Rankings. Retrieved October 23, 2026, from https://scholar4ai.com/ideas/human-ai-collaboration-in-the-audit

@misc{scholar4ai-ideas-human-ai-collaboration-in-the-audit,
  author = {{Scholar4AI}},
  title = {Human-AI collaboration in the audit},
  year = {2026},
  howpublished = {\url{https://scholar4ai.com/ideas/human-ai-collaboration-in-the-audit}},
  urldate = {2026-10-23},
  note = {Journal Research Rankings; data from OpenAlex (CC0); licensed CC BY-NC 4.0}
}

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