Some readers may be aware of claims in this regard popularized on the internet. The idea is actually fairly old, but in recent years has gained steam via the work of a credentialed Assyriologist, Simo Parpola. A few years ago I had the role of soliciting papers for an Israelite Religion section of one of the annual scholarly conferences I attend. I asked Dr. John Hilber, a friend and an Old Testament scholar, to write a paper critiquing Parpola’s work. John has a strong background in Assyriology, as his dissertation was in Assyrian prophecy and its connections to the Old Testament. While working on my divine council bibliography today, I came across my copy of that paper (it is unpublished). Readers should note that I have a number of hand-scribbled notes in the margins that will likely not be decipherable. In any event, John’s critique is worth a read. In short, Parpola is using kabbalistic ideas as a filter for his Assyriology. Not a good idea.
A much longer critique was published by long-time professor of Akkadian and Sumerian at Johns Hokpins University, Jerrold Cooper: