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

A. Wood, David; P. Achhpilia, Muskan; T. Adams, Mollie; Aghazadeh, Sanaz; O. Akinyele, Kazeem; Akpan, Mfon; D. Allee, Kristian; M. Allen, Abigail; Dreike Almer, Elizabeth; Ames, Daniel; Arity, Viktor; Barr‐Pulliam, Dereck; Asli Basoglu, K.; Belnap, Andrew; W. Bentley, Jeremiah; Berg, Terje; R. Berglund, Nathan; Berry, Erica; Bhandari, Avishek; Nazmul Hasan Bhuyan, Md; W. Black, Paul; Blondeel, Eva; Bond, David; Bonrath, Annika; Faye Borthick, A.; S. Boyle, Erik; Bradford, Marianne; M. Brandon, Duane; F. Brazel, Joseph; G. Brockbank, Bryan; Burger, Marcus; Byzalov, Dmitri; N. Cannon, James; Caro, Cecil; Carr, Abraham; M. Cathey, Jack; Cating, Ryan; F. Charron, Kimberly; Chavez, Stacy; Chen, Jason; C. Chen, Jennifer; Wenhe Chen, Jennifer; C. Cheng, Christine; Cheng, Xu; E. Christensen, Brant; Swanson Church, Kimberly; Cicone, Nicholas; Constance, Patience; Cooper, Lauren; L. Correia, Candice; G. Coyne, Joshua; Alec Cram, W.; Curtis, Asher; J. Daigle, Ronald; Dannemiller, Steve; A. 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doi:10.2308/issues-2023-013

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

Published in Issues in Accounting Education • Apr 21, 2023

Authors:

David A. Wood

Muskan P. Achhpilia

Mollie T. Adams

Abstract

ABSTRACT 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 accounting assessments and textbook test ba...

Subject

Chatbot

Accounting

Artificial intelligence

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