AI/ML Literature in Accounting

The intersection of Accounting and Artificial Intelligence (AI)/Machine Learning (ML) is a dynamic and evolving field. This page is to assist peer researchers and Ph.D. students in gathering relevant literature. 

This page may not contain a comprehensive list of literature but I will update this page constantly to reflect the latest development in major accounting journals or working papers presented at high-profile confereces.

Introduction of ML to accounting academics



ML as a modeling technique to make predictions










Accounting estimates


Tax rates


ML to construct variable of interest in empirical research


ML used in other ways:

Man vs Machine


Empirical work that studies the impact of AI/ML adoption


Qualitative studies regarding AI/ML adoption

Explainable AI


Related Books