The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?

Autor: David A. Wood, Muskan P. Achhpilia, Mollie T. Adams, Sanaz Aghazadeh, Kazeem Akinyele, Mfon Akpan, Kristian D. Allee, Abigail M. Allen, Elizabeth D. Almer, Daniel Ames, Viktor Arity, Dereck Barr-Pulliam, K. Asli Basoglu, Andrew Belnap, Jeremiah W. Bentley, Terje Berg, Nathan R. Berglund, Erica Berry, Avishek Bhandari, Md Nazmul Hasan Bhuyan, Paul W. Black, Eva Blondeel, David Bond, Annika Bonrath, A. Faye Borthick, Erik S. Boyle, Marianne Bradford, Duane M. Brandon, Joseph F. Brazel, Bryan G. Brockbank, Marcus Burger, Dmitri Byzalov, James N. Cannon, Cecil Caro, Abraham H. Carr, Jack Cathey, Ryan Cating, Kimberly Charron, Stacy Chavez, Jason Chen, Jennifer C. Chen, Jennifer W. Chen, Christine Cheng, Xu Cheng, Brant E. Christensen, Kimberly Swanson Church, N. J. Cicone, Patience Constance, Lauren A. Cooper, Candice L. Correia, Joshua Coyne, W. Alec Cram, Asher Curtis, Ronald J. Daigle, Steve Dannemiller, Stephan A. Davenport, Gregory S. Dawson, Karen J. L. De Meyst, Scott Dell, Sebahattin Demirkan, Christine A. Denison, Hrishikesh Desai, Steven DeSimone, Leah M. Diehl, Ruth Dimes, Bei Dong, Amy Donnelly, Adam du Pon, Huijue Kelly Duan, Ada Duffey, Ryan T. Dunn, Mary P. Durkin, Ann C. Dzuranin, Rachel M. Eberle, Matthew S. Ege, Dina El Mahdy, Adam Esplin, Marc Eulerich, Patricia Everaert, Nusrat Farah, Lauren Farish, Michael Favere-Marchesi, Dutch Fayard, Jessica R. Filosa, Melinda Ford, Diana R. Franz, Bachman P. Fulmer, Sarah Fulmer, Zhan Z. Furner, Sonia Gantman, Steve Garner, Jace Garrett, Xin Geng, Joanna Golden, William Goldman, Josue Gomez, Mark Gooley, Shawn P. Granitto, Karen Y. Green, Cindy L. Greenman, Gaurav Gupta, Ronald N. Guymon, Kevin Hale, Christopher J. Harper, S. Allen Hartt, Holly Hawk, Steven R. Hawkins, Erin M. Hawkins, David C. Hay, Rafael Heinzelmann, Cassy D. Henderson, Bradley E. Hendricks, William G. Heninger, Mary S. Hill, Nicole Holden, D. Kip Holderness, Travis P. Holt, Jeffrey L. Hoopes, Sheng-Feng Hsieh, Feiqi Huang, Hua-Wei Huang, Ting-Chiao Huang, Brian W. Huels, Kara Hunter, Patrick J. Hurley, Kerry Inger, Sharif Islam, Isaac Ison, Hussein Issa, Andrew B. Jackson, Scott C. Jackson, Diane J. Janvrin, Peggy D. Jimenez, Daniel Johanson, J. Scott Judd, Brett S. Kawada, Andrea Seaton Kelton, Sara Kern, Jon N. Kerr, Marsha B. Keune, Mindy Kim, Brian D. Knox, Gregory Kogan, Amr Kotb, Ronja Krane, Joleen Kremin, Kimberly S. Krieg, Jonathan Kugel, Ellen M. Kulset, Chamara Kuruppu, Garrison LaDuca, Barbara A. Lamberton, Melvin A. Lamboy-Ruiz, Bradley Lang, Stephannie A. Larocque, Melissa P. Larson, Bradley P. Lawson, James G. Lawson, Lorraine Lee, Margarita M. Lenk, Michelle Li-Kuehne, Jonathan Liljegren, Yi-Hung Lin, Wu-Po Liu, Zishang Liu, Brandon Lock, James H. Long, Tina Loraas, Suzanne Lowensohn, Thomas R. Loy, Hakim Lyngstadaas, Wim Maas, Jason E. MacGregor, Dag Øivind Madsen, Carissa L. Malone, Maximilian Margolin, Mary E. Marshall, Rachel M. Martin, Colleen McClain Mpofu, Chris McCoy, Nicholas C. McGuigan, Dwayne N. McSwain, Michele D. Meckfessel, Mark J. Mellon, Olivia S. Melton, Julie M. Mercado, Steven Mitsuda, Kennedy Modugu, Stephen Moehrle, Amirali Moeini Chaghervand, Kevin Moffitt, Joon Seok Moon, Brigitte Muehlmann, Johnna Murray, Emmanuel S. Mwaungulu, Noah Myers, J. Conrad Naegle, Martin J. Ndicu, Aaron S. Nelson, Anh L. Nguyen, Thomas Niederkofler, Ehsan Nikbakht, Ann D. O'Brien, Kehinde M. Ogunade, Daniel O'Leary, Mitchell J. Oler, Derek K. Oler, Kari Joseph Olsen, John I. Otalor, Kyle W. Outlaw, Michael. E. Ozlanski, Jenny Parlier, Jeffrey S. Paterson, Christopher A. Pearson, Michael J. Petersen, Steven T. Petra, Matthew D. Pickard, Jeffrey Pickerd, Robert Pinsker, Catherine Plante, James M. Plečnik, Richard A. Price, Linda A. Quick, Jana Raedy, Robyn Raschke, Julie Ravenscraft, Vernon Richardson, Brett A. Rixom, John F. Robertson, Iyad Rock, Miles A. Romney, Andrea Rozario, Michael F. Ruff, Kathleen Rupley, Ali Saeedi, Aaron Saiewitz, Leigh W. Salzsieder, Sayan Sarkar, Michael Saulls, Tialei A. Scanlan, Tammie J. Schaefer, Daniel Schaupp, Gary P. Schneider, Andreas Seebeck, R. Drew Sellers, Samantha C. Seto, Romi-Lee Sevel, Yuxin Shan, Matthew G. Sherwood, Maggie Singorahardjo, Hanna Kristin Skaftadottir, Justyna Skomra, Jason L. Smith, Dallin O. Smith, James Smith, Mason C. Snow, Ryan D. Sommerfeldt, Kate B. Sorensen, Trevor L. Sorensen, Andrew C. Spieler, Matthew A. Stallings, Lesya Stallings, Alan Stancill, Jonathan D. Stanley, Chad M. Stefaniak, Nathaniel M. Stephens, Bryan W. Stewart, Theophanis C. Stratopoulos, Daniel A. Street, Meena Subedi, Scott L. Summers, Charlotte H. Sundkvist, Christina Synn, Amanuel Tadesse, Gregory P. Tapis, Kerri Tassin, Samantha Taylor, Mary Teal, Ryan Teeter, Meredith Tharapos, Jochen C. Theis, Jack Thomas, Kristen S. Thompson, Todd A. Thornock, Wendy Tietz, Anthony M. Travalent, Brad S. Trinkle, J. Mike Truelson, Michael C. Turner, Brandon Vagner, Hamid Vakilzadeh, Jesse van der Geest, Victor van Pelt, Scott D. Vandervelde, Jose Vega, Sandra Vera-Muñoz, Brigham Villanueva, Nishani Edirisinghe Vincent, Martin Wagener, Stephanie Walton, Rick C. Warne, Olena V. Watanabe, David Watson, Marcia Weidenmier Watson, Jill Weber, Thomas Weirich, Ashley N. West, Amanda L. Wilford, Aaron B. Wilson, Brian Winrow, Timothy Winrow, Tasia S. Winrow, Denise Wiseman, Annie L. Witte, Bryan D. Wood, Jessica Wood, Darryl Woolley, Nicole S. Wright, Juan Wu, Xiaomei Xiong, Dimitri Yatsenko, Courtney E. Yazzie, Glen M. Young, Chanyuan Zhang, Aleksandra B. Zimmerman, Emily Zoet

Publikováno v: Issues in Accounting Education, 38(4), 1-28. American Accounting Association

ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond to users’ questions. Using data from 14 countries and 186 institutions, we compare ChatGPT and student performance for 28,085 questions from

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f6241197d2dd0b09e6c26914fb67a600
https://pure.eur.nl/en/publications/4b4e63da-d144-4e62-9d69-6785ac220eb6

Using Public Company Filings to Plan the Audit and Perform Risk Assessment Procedures

Autor: Amanda D. Warren, Joleen Kremin, Lauren M. Cunningham

Publikováno v: Current Issues in Auditing. 13:A1-A18

SUMMARY This project gives student groups the opportunity to research and analyze publicly available information in the context of audit planning and risk assessment for a publicly traded company. Students simulate an audit team environment and deliv

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::c98bafe1fbd8cd82611dbd9e79ef52b3
https://doi.org/10.2308/ciia-52472

Coaching Quality and Subordinate Work Attitudes in the Multiple Supervisor Auditing Context: Does One ‘Bad Apple’ Spoil the Barrel?

Autor: Lindsay M. Andiola, Joleen Kremin, Jean C. Bedard

Publikováno v: SSRN Electronic Journal.

Audit subordinates typically work with multiple supervisors who are likely to vary in their level of coaching quality (CQ). While prior research suggests a low CQ supervisor could negatively affect a subordinate’s work attitudes, theory indicates t

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::067650089ee00fc1c3f2d631ef059e0d
https://doi.org/10.2139/ssrn.3449185

Growing Up: How Audit Internships Affect Students' Commitment and Long-Term Intentions to Work in Public Accounting

Autor: Matt Hart, William R. Pasewark, Joleen Kremin

Publikováno v: Issues in Accounting Education. 32:47-63

This study investigates factors that influence audit interns' commitment and long-term intentions to work in public accounting. We measure the organizational and professional commitment of 127 audit interns prior to the start of busy-season internshi

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::03799acf26ae9115e59494d23eaa5378
https://doi.org/10.2308/iace-51431

Attracting Applicants for In-House and Outsourced Internal Audit Positions: Views from External Auditors

Autor: Joleen Kremin, K. Kelli Saunders, Geoffrey D. Bartlett, David A. Wood

Publikováno v: Accounting Horizons. 30:143-156

SYNOPSIS While the internal audit function (IAF) plays a critical role in organizations, it faces challenges in finding sufficient numbers of high-quality job applicants to fill its ranks. The results of two experiments suggest that practicing extern

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::9607ba5f7a067d435f326baff5ce86f1
https://doi.org/10.2308/acch-51309