ABSTRACT:
This literature review explores the transformative synergy between blockchain and artificial intelligence (AI) in the field of accounting, demonstrating how their integration can improve accuracy, audit efficiency, and fraud detection capabilities. Blockchain's immutable ledger provides a verifiable data foundation, enabling AI to perform advanced analytics, automate reconciliation, and facilitate continuous, real-time auditing. Based on principal-agent and stakeholder theories, this integration reduces information asymmetry and promotes transparent collaboration. However, several challenges remain, including scalability, data privacy, algorithmic bias, and resource constraints for small businesses. The review concludes that this integration represents a paradigm shift in financial auditing from cyclical to continuous auditing and calls for future research to develop standardized, scalable solutions to overcome these implementation barriers while maximizing the potential of digital accounting.
Cite this article:
Harshita Dhabhai, Shiv Prasad. The Interplay of Blockchain and Artificial Intelligence: An Overview of Their Impact on Accounting Accuracy, Audit Efficiency, and Fraud Detection. Asian Journal of Management. 2026;17(3):237-4. doi: 10.52711/2321-5763.2026.00037
Cite(Electronic):
Harshita Dhabhai, Shiv Prasad. The Interplay of Blockchain and Artificial Intelligence: An Overview of Their Impact on Accounting Accuracy, Audit Efficiency, and Fraud Detection. Asian Journal of Management. 2026;17(3):237-4. doi: 10.52711/2321-5763.2026.00037 Available on: https://www.ajmjournal.com/AbstractView.aspx?PID=2026-17-3-8
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