References
Adeoye, I. O., Akintoye, R. I., Aguguom, T. A. & Olangunju, O. A. (2023). Artificial intelligence and audit quality: implications for practising accountants. Asian Economics and Financial Review, 13 (11), 756-772 Adeyelu, O. O., Ugochukwu, C. E. & Shonibare, M. A. (2024). The impact of artificial intelligence on accounting practices: advancements, challenges, and opportunities. International Journal of Management & Entrepreneurship, 6 (4), 1199 1210. Doi: https://doi.org/10.51594/ijmer.v614.1031. Ajayi-Nifise, A. O., Odeyemi, O., Mhlongo, N. Z. Ibeh, C. V.Elufioye, O. A. & Awonuga, K. F. (2024). The future of accounting: predictions on automation and Al integration. World Journal of Advanced and Reviews, 21 (2), 399-407. Akhan, J. A. (2024). Application of artificial intelligence in forensic accounting: a retrospective overview. International Journal for Multidisciplinary Research, 6 (4), 1-7. Akinadewo, I. S., Oke, O. E., Akinadewo, J. O. & Dagunduru, M. E. (2024). In what way does artificial intelligence influence audit practice? Empirical evidence from Southwest Nigeria. European Journal of Accounting, Auditing and Finance Research, 12 (1), 35 – 55. Alshrouf, M., Alkhatib, A. A., Bashatweh, A. D., Abuamria, F. M. J. & Irziqat, S. (2024). Factors affecting the adoption of artificial intelligence in auditing based on the UTAUT Model, IT infrastructureas a moderating variable. Retrieved from: https://www.researchgate.net/publication/387201711, 159-171. Altawalbeh, M. A. Al-Frijat, Y. S. & Alhajaya, M. E. (2025). Pros and cons of using artificial intelligence in accounting: the dual effect and financial control. International Review of Management and Marketing, 15 (2), 200-208. Awotomilusi, N., Dagunduro, M. & Osaloni, B. O. (2022). Adoption of cloud computing on efficiency of accounting practices in Nigeria. International Journal of Economics, Business and Management Research, 6 (12), 194-205. Beg, K. (2018). Impact of accounting information system on the financial performance of selected FMCG companies. Asian Journal of Applied Science and Technology, 2 (3), 8 -17. Bhave, A. V. (2024). Artificial intelligence in forensic accounting: software applications and case studies analysis. Bharatiya Shiksha Shodh Patrika, 43 (???), 13 – 19. Biswas, T. & Tarafder, A. (2025). The transformative effects of AI on accounting practice: a systematic meta-analysis approach. Journal of Business and Technology, 9 (1), 85 148. Cannon, N. H. & Bedard, J. C. (2016). Auditing challenges fair value measurement: evidence from the field. The Accounting Review, 92 (4), 81 - 114. Dongre, N. Pandey, A. & Gupta, O. P. (2020). Artificial intelligence in accounting: opportunities and challenges. Journal of Xi'an University of Architecture & Technology, 7 (5). Emetaram, E. & Uchime, H. N. (2021). Impact of artificial intelligence on accounting profession. Journal of Accounting and Financial Management, 7 (2), 1-11. Eziefule, A. O., Adelakun, B. O. & Okoye, I. N. (2024). The role of Al in automating tasks: efficiency gains and workforce implications. European Journal of Accounting, Auditing and Finance Research, 10 (12), 109-134. Fijabi, L. K. & Lasisi, O. R. (2023). Accounting practices in a digitalized world: Nigerian perspective. African Journal of Accounting and Financial Research, 6 (1), 63-82. Griffin, O. (2019). How artificial intelligence will impact accounting. Economia. Retrieved from https://www.icaew.com/technical/technology/artificial intelligence. Kenton, W. (2021). Accounting practice: definition, methods and principles. Invetorpedia. Kokina, J. Blanchette, S. Dacenport, T. & Pachamanova, D. (2025). Challenges and opportunities for artificial intelligence in auditing: evidence from the field. International Journal of Accounting Information Systems, 56, 1-22. Kwarbai, J. D. & Omojoye, E. O. (2021). Artificial intelligence and accounting profession. Babcock Journal of Accounting and Finance, 1 (1), 1-26. Muhammed, K. & Shehu, A. (2023). A review of artificial intelligence (AI) challenges and future prospects of explainable Al in major fields: A case study of Nigeria. Open Journal of Physical Sciences, 4, (1), 01-18. Munoko, I., Brown-Liburd, H. L. & Vasarhelyi, M. (2020). The ethical implications of using artificial intelligence in auditing. Journal of Business Ethics, 167, 209-234. Oliver, B. (2023). Howe artificial intelligence can save accounting. Journal of Accountancy Omemgbeoji, I. S. & Ofor, N. (2024). Artificial intelligence in accounting and firms' effectiveness among manufacturing companies in Nigeria. International Journal of Social Sciences and Management Research, 10 (8), 1 17. Opoku, P., Owosu, K. K. Gomashie, F. & Salifu, A. (2025). Embracing the future: how artificial intelligence is shaping the work of accountants at the University of Professional Studies, Accra. International Journal of Research and Innovation in Applied Science, X (III), 388-405. Shinamoto, C. (2018). Why accountants must embrace machine learning. IFAC. Retrieved from: https://www.ifac.org/knowledge-gateways/preparing-future-ready professionals/discussions/why-accountants-must embrace-machine-learning. Ubesie, M. C., Chime, U. A. & Chineke, A. C. (2022). Effect of information and communication technology on accounting practice in Nigeria. International Journal of Marketing and communication studies, 6 (2), 2695-2173. Zotorvie, J. S. T., Fiagborlo, J. D. & Kudo, M. B. (2024). Transforming accounting practices in small and medium-scale enterprises (SMEs): the roles and challenges of information technology. Journal of Money and Business, Emerald Publishing Limited, 1-19. Doi: 10.1108/IMB-09-2024-0054.
