A5055981852- Auditing, Earnings Management, Governance
- Corporate Finance and Governance
- Accounting Education and Careers
- Robotic Process Automation Applications
- Blockchain Technology Applications and Security
- Financial Reporting and XBRL
- Artificial Intelligence in Healthcare and Education
- FinTech, Crowdfunding, Digital Finance
- Legal and Constitutional Studies
- Cloud Data Security Solutions
- Corporate Taxation and Avoidance
- Taxation and Compliance Studies
- Impact of AI and Big Data on Business and Society
- Housing Market and Economics
- Financial Reporting and Valuation Research
Auburn University
2020-2024
ABSTRACT ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond users’ questions. Using data from 14 countries and 186 institutions, we compare ChatGPT student performance 28,085 questions accounting assessments textbook test banks. As of January 2023, provides correct answers 56.5 percent partially an additional 9.4 When considering point values questions, students significantly outperform with 76.7 average on compared 47.5 if no partial...
ABSTRACT This study evaluates the capabilities of ChatGPT models 3.5 and 4 to provide solutions seven educational accounting cases. We find that ChatGPT’s ability accurate varies depending on type case requirement, with better performance tasks requiring elements require explanation, application rules, ethical evaluation using a framework. However, performs relatively poorly financial statement creation, journal entries, or software use. Our also finds detection tools provided by developer...
This study evaluates the capabilities of ChatGPT models 3.5 and 4 to provide solutions eight educational accounting cases. We find that ChatGPT's ability accurate varies depending on type case requirement topical area accounting, with better performance tasks requiring elements require explanation, application rules, ethical evaluation. However, performs poorly financial statement creation, journal entries, or software use. Our also finds detection tools provided by developer are ineffective...
ABSTRACT This case examines auditing implications of Bitcoin and blockchain, is intended for either undergraduate or graduate assurance courses. Students are asked to engage in aspects planning risk assessment the audit an online retailer. The provides interesting setting which achieve learning objectives of: (1) identifying risks material misstatement, (2) linking misstatement relevant financial statement assertions, (3) explaining changes procedures responding risks, (4) understanding a...
ABSTRACT Recent amendments to Auditing Standard (AS) 3101 require disclosure of the initial year auditor‐client relationship in audit report. As standard was being discussed, auditors, clients, and some PCAOB members expressed reservations about necessity tenure disclosures were particularly concerned disclosing Our purpose is investigate whether mandated by AS are associated with changes stakeholder behavior. We predict find that after implementation date, ratification votes against auditor...
ABSTRACT This case examines the tax implications of working in multiple jurisdictions. Students are presented with a that considers allocation taxable income for player MLB based on state laws. allows students to gain more complete understanding impact and local taxes total individual burden. It also challenges think critically about planning strategies can be implemented minimize liabilities when dealing Finally, provides an opportunity instructor engage research at appropriate level...
Recent amendments to Auditing Standard (AS) 3101 require disclosure of the initial year auditor-client relationship in audit report. As standard was being discussed, auditors, clients, and some PCAOB members expressed reservations about necessity tenure disclosures were particularly concerned disclosing Our purpose is investigate whether mandated by AS are associated with changes stakeholder behavior. We find that after implementation date, ratification votes against auditor probability...