Abraham Carr

ORCID: 0009-0009-0902-8505
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Research Areas
  • Auditing, Earnings Management, Governance
  • Ethics and Social Impacts of AI
  • Robotic Process Automation Applications
  • Organizational and Employee Performance
  • Organizational Leadership and Management Strategies
  • Blockchain Technology Applications and Security
  • Sustainability and Innovation in Business
  • Artificial Intelligence in Healthcare and Education

Methodist University
2024

Creighton University
2023

David A. Wood Muskan P. Achhpilia Mollie T. Adams Sanaz Aghazadeh Kazeem O. Akinyele and 95 more Mfon Akpan Kristian D. Allee Abigail M. Allen Elizabeth Dreike 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 Carr Jack M. Cathey Ryan Cating Kimberly F. Charron Stacy Chavez Jason Chen Jennifer C. Chen Jennifer W. Chen Christine C. Cheng Xu Cheng Brant E. Christensen Kimberly Swanson Church Nicholas Cicone Patience Constance Lauren Cooper Candice L. Correia Joshua G. 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 W. Du Pon Huijue Kelly Duan Ada Duffey Ryan T. Dunn Mary P. Durkin Ann C. Dzuranin Rachel M. Eberle Matthew 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 Furner Sonia Gantman Steve A. Garner Jace Garrett Xin Geng Joanna Golden William Goldman Josue Gomez Mark Gooley Shawn P. Granitto Karen Green Cindy Greenman

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...

10.2308/issues-2023-013 article EN Issues in Accounting Education 2023-04-21

This study meticulously examines the integration of artificial intelligence (AI) into accounting sector, revealing transformative opportunities alongside emerging ethical challenges. Drawing inspiration from established principles American Institute Certified Public Accountants (AICPA) Code Professional Conduct (AICPA, 2016), an innovative Accounting Framework for AI Ethics (AFAIE) is introduced. framework aims to provide a tailored approach that ensures adoption technologies aligns with...

10.22495/cocv21i1art5 article EN Corporate Ownership and Control 2024-01-01

ABSTRACT Corporate sabbaticals are a relatively recent human resource benefit, compared to academic practices. In academia, used for such purposes as refresh professor's mental health, allow learning of new subject, promote development techniques, doing research, etc. the modern corporation, sabbatical can be pause that refreshes (Clark, 2006), best defense against post-Covid "Great Resignation" (Kadet, 2022), and an important benefit recruit retain high quality employees (Fields et al.,...

10.18374/jabe-24-2.3 article EN Journal of Academy of Business and Economics 2024-06-01
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