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

Kabbage: A Fresh Approach to Understanding Fundamental Auditing Concepts and the Effects of Disruptive Technology

Autor: Rebecca G. Fay, Michael E. Ozlanski, Eric M. Negangard

Publikováno v: Issues in Accounting Education. 35:26-38

Disruptive technology, new business ventures, and increased availability of data are quickly changing traditional financial reporting and assurance processes. As a result, prospective auditors not only need to understand fundamental auditing concepts

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9d882257c3cd63889c1be569b8d61e74
https://doi.org/10.2308/issues-16-076tn

Conducting a physical inventory of McIntyre Organics: Bringing real-life experiences to the classroom

Autor: Suzanne Seymoure, Michael E. Ozlanski

Publikováno v: Journal of Accounting Education. 56:100729

Staff auditors often complete physical inventory observations during their initial years in public accounting. Because of the “hands-on” nature of these procedures, it can be difficult to illustrate these concepts in traditional classroom setting

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::ace7f71949cd18028ae184f1d7b5f8fc
https://doi.org/10.1016/j.jaccedu.2021.100729

Bright lines vs. blurred lines: When do critical audit matters influence investors' perceptions of management's reporting credibility?

Autor: Michael E. Ozlanski

Publikováno v: Advances in Accounting. 45:100416

The Public Company Accounting Oversight Board will soon require auditors to disclose critical audit matters (CAMs) to highlight areas of financial statements which are subject to a higher risk of material misstatement. Concurrently, the Financial Acc

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::87add08fca50adb2668e8c6ed1675d4a
https://doi.org/10.1016/j.adiac.2019.04.001