The purpose of the study was to present the results of a bibliometric analysis and literature review on the scientific production related to artificial intelligence (AI) applied to accounting and auditing, contained in the Scopus database between 2020 and 2023. The PRISMA model was used to identify the studies, due to its transparency in the process of obtaining relevant literature. For the first part, a descriptive and quantitative bibliometric analysis with keyword search in the Scopus database was used. For the second part, a subjective approach was followed based on a qualitative analysis based on the author’s interpretation. Both approaches were considered for their complementarity. The main quantitative characteristics of journals, authors, articles, conceptual structure, and social structure were identified. Also, the ethical implications of AI applied to accounting and auditing...