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Articles 91 - 120 of 1797
Full-Text Articles in Business
Tax Sentiment And Compliance: Evidence From Social Media, Andrew Belnap, Jacob Thornock, Kevin Standridge, Braden Williams
Tax Sentiment And Compliance: Evidence From Social Media, Andrew Belnap, Jacob Thornock, Kevin Standridge, Braden Williams
Faculty Publications
Motivations for voluntary tax compliance that fall outside of a standard, rational model can be intrinsic or extrinsic. We use social media rhetoric about taxes to create a measure of tax sentiment that reflects taxpayers’ extrinsic, behavioral motivations for voluntary compliance, and then examine the association between public tax sentiment and tax compliance. Our machinelearning based approach for measuring sentiment uses millions of tax-related tweets, which vary by time and geography. We find that tax sentiment is negatively associated with tax compliance. Our main findings and cross-sectional tests are consistent with the notion that paying one’s taxes is a way …
The Effect Of Economic Nexus On Sales Tax Avoidance And Retail Purchases, Zackery D. Fox, John R. Robinson, Stephen A. Stewart
The Effect Of Economic Nexus On Sales Tax Avoidance And Retail Purchases, Zackery D. Fox, John R. Robinson, Stephen A. Stewart
Faculty Publications
We investigate the impact of adopting economic nexus laws on local consumer consumption patterns. To do so, we focus on a natural experiment involving Washington State, which enacted economic nexus in October of 2018, and its neighboring state Oregon, which has no sales tax. Utilizing data from the Nielsen Consumer Panel survey, we estimate a difference-in-differences regression to test whether the imposition of sales tax on internet purchases in Washington led to an increase in brick and mortar (B&M) retail purchases relative to those in Oregon. We report evidence that consumers in Washington increased purchases at B&M retailers relative to …
Parent Motivations For Enrolling Their Young Children In Early Childhood Programs: An Application Of The Theory Of Planned Behaviour, Rachel A. Mcgovern, Camilla Hodge, Edward Ruddell
Parent Motivations For Enrolling Their Young Children In Early Childhood Programs: An Application Of The Theory Of Planned Behaviour, Rachel A. Mcgovern, Camilla Hodge, Edward Ruddell
Faculty Publications
This study used the theory of planned behaviour to identify and determine the relative influence of factors influencing parents’ decisions to enrol their young children (3 to 5 years old) in early childhood programs at a specific museum venue. An eliciting questionnaire was distributed to museum members with at least one child 3–5 years old to elicit outcome expectancies, normative beliefs, and control beliefs, and these responses were developed into items for the main questionnaire. Regression and correlation analyses were conducted to determine factors associated with parents’ intention to enrol their children. Parents across socioeconomic and educational backgrounds indicated they …
How Can Chatbots Improve The Gender Gap In Information Systems?, Rebecca Berthelsen, Cherileigh L. Chandler, Lauren Dean, Mark Keith, Ryan M. Schuetzle, Degan Kettles, Greg Anderson
How Can Chatbots Improve The Gender Gap In Information Systems?, Rebecca Berthelsen, Cherileigh L. Chandler, Lauren Dean, Mark Keith, Ryan M. Schuetzle, Degan Kettles, Greg Anderson
Faculty Publications
The underrepresentation of women in STEM fields, including information systems (IS), is an ongoing issue that warrants our efforts to understand why a gender gap exists in this domain and what can be done to mitigate it. Prior research shows that women often have lower levels of self-efficacy than men regarding information systems tasks, which may explain the discrepancy between genders. In a previous study, we explored the effectiveness of a chatbot programming tutor in building self-efficacy of IS students and found that chatbot usage, which was self-reported, improved self-efficacy for all students but had a greater effect on self-efficacy …
The Impact Of Changing Disclosure Requirements, Competition, And Private Capital On Firm Exit Methods And Premiums, James C. Brau, Ninon K. Sutton, Qiancheng Zheng
The Impact Of Changing Disclosure Requirements, Competition, And Private Capital On Firm Exit Methods And Premiums, James C. Brau, Ninon K. Sutton, Qiancheng Zheng
Faculty Publications
Changing disclosure requirements and the evolution of US markets in the 21st century have created historic shifts in the exit strategies and payoffs for private firms. The propensity to sell to an acquirer has dominated firm exits in recent decades, especially for smaller private firms in highly concentrated industries. Exceptions to the merger exit preference are venture capital‐backed firms, which exhibit an enduring preference for IPOs, likely due to the reputation effects associated with this strategy. While the premium for IPO exits has exceeded that for M&A exits in the past, we document a reversal in this pricing trend: in …
Factors Influencing Anticipated Migration Patterns Across Metropolitan Cities In The United States Between 2018 And 2022, Vinayaka Gude, Ricardo Melendez, Md Monirul Islam
Factors Influencing Anticipated Migration Patterns Across Metropolitan Cities In The United States Between 2018 And 2022, Vinayaka Gude, Ricardo Melendez, Md Monirul Islam
Faculty Publications
The COVID-19 pandemic has impacted people’s lives in various cities across the United States. This study explored the factors influencing anticipated migration patterns as indicated by the house search on the Redfin platform in 132 United States cities before, during, and after the COVID-19 Pandemic. The research addresses a crucial gap in the existing literature on recent trends in migration patterns, factors influencing this, and the potential impact of the pandemic. We employed a multivariate regression model to study overall migration and additional models to examine yearly data, identifying key factors that drive people to relocate. We identified that regions …
Risk Perception, Cooperation, And Emotional Distress During The Covid-19 Pandemic: Exploring Adaptive Risk Perception, Haiping Liao, Rebecca L. Monk, James Gaskin, Jin-Liang Wang
Risk Perception, Cooperation, And Emotional Distress During The Covid-19 Pandemic: Exploring Adaptive Risk Perception, Haiping Liao, Rebecca L. Monk, James Gaskin, Jin-Liang Wang
Faculty Publications
During the COVID-19 pandemic, while risk perception may promote public cooperation with pandemic prevention, it may also increase emotional distress and thus endanger mental health. This study aimed to examine whether there is an adaptive risk perception pattern that fits both needs of pandemic control and mental health protection. Two waves of Chinese participants (N sample 1 = 1633, N sample 2 = 1899) completed the Scale of Pandemic Risk Perception, the Scale of Public Cooperation with Pandemic Prevention, the Epidemic Worry Scale, and the Positive and Negative Affective Schedule during Feb 3rd to 5th, and during Feb 18th to …
The Intellectual Structure Of Audit Committee Research: A Bibliometric Analysis (1969 – 2020), Joel Behrend, Marc Eulerich, David A. Wood
The Intellectual Structure Of Audit Committee Research: A Bibliometric Analysis (1969 – 2020), Joel Behrend, Marc Eulerich, David A. Wood
Faculty Publications
The audit committee is a widely recognized mechanism of effective corporate governance. We advance prior literature reviews by using bibliometric analysis techniques that comprehensively process large bodies of bibliometric information. We base inferences on citation patterns of 1,173 articles to identify concepts that “shine through” within the scientific understanding of audit committees. Using content analysis, we then analyze these concepts and explore existing interrelationships. We document a declining influence of audit committee research, as well as a widening gap between the quantitative and qualitative research camps. While the former is mostly derivative in nature, the latter produces innovative insights on …
The Effects Of Strategic Alignment And Strategic Clarity On Multidimensional Task Performance, Steven D. Smith, Tyler F. Thomas
The Effects Of Strategic Alignment And Strategic Clarity On Multidimensional Task Performance, Steven D. Smith, Tyler F. Thomas
Faculty Publications
The alignment of a firm’s performance measures with its strategic objectives is fundamental to effective management control, at least in part because performance measures and stated strategy represent separate sources of information that workers can rely on to guide their efforts. We experimentally examine the effects of strategic alignment and strategic clarity (i.e., the specificity with which strategic objectives are communicated) on workers’ performance on a multidimensional task. We predict and find that alignment improves performance under a vague strategy statement but impairs performance under a clear strategy statement. These results are consistent with strategic clarity and performance measure alignment …
Hidden Wealth And Automatic Information Sharing, Andrew Belnap, Jacob Thornock, Braden Williams
Hidden Wealth And Automatic Information Sharing, Andrew Belnap, Jacob Thornock, Braden Williams
Faculty Publications
In recent years, governments across the globe have implemented automatic information-sharing measures as a revolutionary tool to combat offshore tax evasion. Using hand-collected and private Internal Revenue Service data on participation in the Foreign Account Tax Compliance Act, we provide some of the first evidence of the costs and quality of information shared via automatic information sharing. We estimate that the aggregate costs borne by foreign financial institutions (FFIs) were $31–$52 billion. Furthermore, although 97 percent of FFIs have committed to sharing information with US tax authorities, there is significant variation in quality. Quality is lower for accounts held by …
An Examination Of The Stability Of The Remembering Self When Measuring Social Connection Derived From A Shared Leisure Experience, Camilla Hodge, Karen K. Melton, Mat D. Duerden, Mark A. Widmer, Aubrey Rushton, Alexis Kelley
An Examination Of The Stability Of The Remembering Self When Measuring Social Connection Derived From A Shared Leisure Experience, Camilla Hodge, Karen K. Melton, Mat D. Duerden, Mark A. Widmer, Aubrey Rushton, Alexis Kelley
Faculty Publications
Social connection has been identified as a public health priority, and is often positioned, in various forms, as an outcome of leisure experiences. In cases of assessing the hedonic quality of experiences, research has identified a relative permanence and stability in the remembering self; however, whether the same is true when measuring social connection is unknown. Therefore, this study aimed to determine whether recall of social connection after a structured, shared leisure experience changed over time. We compared assessments of social connection among a sample of 68 adults immediately following four structured, shared leisure experiences and again four weeks later. …
Costs And Benefits Of A Risk-Based Pcaob Inspection Regime, Brant E. Christensen, Nathan J. Newton, Michael S. Wilkins
Costs And Benefits Of A Risk-Based Pcaob Inspection Regime, Brant E. Christensen, Nathan J. Newton, Michael S. Wilkins
Faculty Publications
We investigate the costs and benefits of the PCAOB’s risk-based inspection regime by studying how auditors respond to engagement-level inspection risk. Using an established inspection selection model, we find evidence that auditors behave consistent with accountability theory when auditing clients with elevated ex-ante inspection risk. Specifically, we observe an increased propensity to report material weaknesses, a decreased propensity to assert that previous material weaknesses have been remediated, increased audit effort, and a decreased likelihood of subsequent financial statement restatement. In general, these outcomes reflect auditors’ attempts to minimize negative inspection outcomes in a way that could be beneficial to investors. …
Strategic Alignment, Performance, And The Moderating Effect Of Regulatory Fit, Hayden T. Gunnell, Steven D. Smith, Travis W. Steadman
Strategic Alignment, Performance, And The Moderating Effect Of Regulatory Fit, Hayden T. Gunnell, Steven D. Smith, Travis W. Steadman
Faculty Publications
We examine how the alignment of performance measurement and strategy affects performance on a multidimensional task. Our experiment varies both the strategy (speed versus accuracy) of the hypothetical firm for which participants work and the individual performance measure that is reported to them, creating two conditions of clear alignment and two of clear misalignment. We find that while workers are responsive to the performance measure regardless of its alignment, they are also sensitive to the strategy such that costly alignment effects are observed. We also predict and find that workers respond asymmetrically to misalignment in accuracy performance but not in …
A Demonstration Of How Chatgpt Can Be Used In The Internal Auditing Process, Marc Eulerich, David A. Wood
A Demonstration Of How Chatgpt Can Be Used In The Internal Auditing Process, Marc Eulerich, David A. Wood
Faculty Publications
For the past several years, internal audit functions (IAFs) have been significantly increasing their digitization efforts to enhance the efficiency and effectiveness of the IAF. The introduction of ChatGPT has increased the potential for IAFs to have a more significant impact; however, there is little guidance on how ChatGPT can influence the day-to-day work of internal auditors. This paper demonstrates with specific examples how ChatGPT can be used to enhance all aspects of the audit process. While not comprehensive in nature, the detailed, illustrative examples should help internal auditors see actionable steps they can take to be more efficient and …
Media Conglomeration, Local News, And Capital Market Consequences, Travis Dyer, Mark Lang, Jun Oh
Media Conglomeration, Local News, And Capital Market Consequences, Travis Dyer, Mark Lang, Jun Oh
Faculty Publications
We examine the effect of news media consolidation on local business coverage and its consequences for firms, investors, and capital markets. Using television transcripts, we find a substantial drop in coverage of local firms following the consolidation of local television stations associated with Sinclair acquisitions. Local information search, institutional portfolio local bias, and overall retail trading decrease for firms in treated geographic areas. Results are most pronounced for small firms, for stations with higher ex ante viewership, and for stations with greater reductions in local coverage. Our results provide insight into the consequences of media consolidation for local business coverage, …
Traditional Investment Research And Social Networks: Evidence From Facebook Connections, Travis Dyer, Gerrit Köchling, Peter Limbach
Traditional Investment Research And Social Networks: Evidence From Facebook Connections, Travis Dyer, Gerrit Köchling, Peter Limbach
Faculty Publications
We show that investors acquire more public information about firms to which they are more socially proximate. On average, a standard deviation increase in the Social Connectedness Index (Bailey et al., 2018) between a firm’s headquarter county and a searcher county is associated with 30% more EDGAR filing downloads from the searcher county. The effect of social proximity on traditional investment research is distinct from the effect of geographic proximity. We find similar results studying headquarter relocations, investor-level data, and EDGAR downloads from European regions, for which physical distance should be irrelevant. Social proximity matters more during times of high …
Garbage In ≠ Garbage Out: Exploring Gan Resilience To Image Training Set Degradations, Nicholas Crino, Bruce A. Cox, Nathan B. Gaw
Garbage In ≠ Garbage Out: Exploring Gan Resilience To Image Training Set Degradations, Nicholas Crino, Bruce A. Cox, Nathan B. Gaw
Faculty Publications
Generative Adversarial Networks (GANs) have received immense attention in recent years due to their ability to capture complex, high-dimensional data distributions without the need for extensive labeling. Since their conception in 2014, a wide array of GAN variants have been proposed featuring alternative architectures, optimizers, and loss functions with the goal of improving performance and training stability. This manuscript focuses on quantifying the resilience of a GAN architecture to specific modes of image degradation. We conduct systematic experimentation to empirically determine the effects of 10 fundamental image degradation modes, applied to the training image dataset, on the Fréchet inception distance …
The New Marshmallow: The Effects Of Screen Use On Children's Ability To Delay Gratification, Benjamin Richardson, P. Thomas Fife, Joseph Steed, Caroline Crane, James Gaskin
The New Marshmallow: The Effects Of Screen Use On Children's Ability To Delay Gratification, Benjamin Richardson, P. Thomas Fife, Joseph Steed, Caroline Crane, James Gaskin
Faculty Publications
In a digital age where screens are as ubiquitous as crayons once were, the relationship between screen use and a child’s development necessitates examination. This study investigates the effect of screen use—both by children and their parents—on children’s ability to delay gratification, a key predictor of future success. Utilizing an experimental design modeled after the Stanford Marshmallow Experiment, we found that children’s screen use did not significantly affect their ability to delay gratification. However, parental screen use for entertainment purposes was negatively associated with children’s capacity to delay gratification. Additionally, screens proved to be a more potent temptation than traditional …
Intermittent Digital Fasting: The Mental Health Benefits Of A One-Hour Daily Social Media Hiatus, Austin Lahue, James Gaskin, Kennedy Daniel
Intermittent Digital Fasting: The Mental Health Benefits Of A One-Hour Daily Social Media Hiatus, Austin Lahue, James Gaskin, Kennedy Daniel
Faculty Publications
In an era where social media ubiquity persists, concerns over its impact on mental health have escalated. This preliminary study investigates the effects of a one-hour daily social media hiatus on the mental wellbeing of 60 college students over two weeks. Unlike common interventions demanding prolonged abstinence, this research explores a more feasible, short-term avoidance approach. The experimental design, including treatment and control groups, illuminates the potential mental health benefits of brief, yet regular, digital disengagements. Preliminary results suggest that even minimal breaks from social media can yield significant improvements in users' mental health. Interestingly, these benefits come not from …
Who Do I Want To Be Now That I’M Here? Refugee Entrepreneurs, Identity, And Acculturation, Lisa Jones Christensen, Arielle Newman
Who Do I Want To Be Now That I’M Here? Refugee Entrepreneurs, Identity, And Acculturation, Lisa Jones Christensen, Arielle Newman
Faculty Publications
This article focuses on a subset of refugees who engage in entrepreneurship shortly after relocating to a new host community; it explores identity-related antecedents and integration consequences of different entrepreneurship strategies in the new location. It draws from acculturation psychology and founder identity theory to argue that, post-arrival, new refugees consider (a) how to prioritize the identity associated with their former life and (b) the degree of connection they desire in the host community. For some, these preferences drive heterogeneous entrepreneurial behaviors associated with different acculturation outcomes—including marginalization, separation, integration, and assimilation. Specifically, we describe two refugee entrepreneur identity management …
Unattended In-Home Delivery Under Varying Scenarios Of Technology-Enabled Anonymity, James C. Brau, Hugo A. Decampos
Unattended In-Home Delivery Under Varying Scenarios Of Technology-Enabled Anonymity, James C. Brau, Hugo A. Decampos
Faculty Publications
Whereas many companies have explored attended in-home delivery as one solution to challenges associated with last mile delivery, few have explored unattended in-home delivery. This paper examines consumer willingness to allow unattended in-home delivery under various scenarios of anonymity. Specifically, we study how blockchain-enabled anonymity of sellers, delivery companies, and consumers can influence consumer willingness to allow unattended in-home delivery of a nutritional product in this last mile service triad. Hypotheses build on agency theory and the potential for information asymmetry and opportunism. The analyses are based on data from 784 responses to an online survey of end-consumers who were …
An Integrated Model For Information Adoption & Trust In Mobile Social Commerce, Fulya Acikgoz, Abdelsalam Busalim, James Gaskin, Shahla Asadi
An Integrated Model For Information Adoption & Trust In Mobile Social Commerce, Fulya Acikgoz, Abdelsalam Busalim, James Gaskin, Shahla Asadi
Faculty Publications
Despite the growing importance of mobile social commerce (ms-commerce), little research has been conducted on the effects of informational and social factors on users’ post-adoption behavior. We, therefore, build on the understanding of mobile social commerce in the UK market and how it affects users’ post-adoption behaviors. Our theoretical model leverages the information adoption model, social support theory, and social influence theory. Data was gathered from 377 ms-commerce users from the UK and analyzed via Partial Least Squares (PLS-SEM). The research findings show that both informational and social factors have a positive impact on information adoption in ms-commerce apps. Furthermore, …
The General Anti-Avoidance Rule, Mary Cowx, Jon Kerr
The General Anti-Avoidance Rule, Mary Cowx, Jon Kerr
Faculty Publications
The general anti-avoidance rule, or GAAR, is an enforcement mechanism that gives a country’s taxing authority broad power to deny a taxpayer tax benefits associated with any transaction. Although GAARs are becoming increasingly common, the presence of a GAAR is generally overlooked by researchers and thus has been left unstudied. In this paper, we provide an initial investigation by studying the effect of GAARs on firm-level corporate tax avoidance behaviors. Using an indicator for the enactment or strengthening of a GAAR within a country in a stacked difference-in-differences design, we find GAAR enactment is associated with a statistically and economically …
Estimating The Likelihood Of Future Tax Settlements, Jared Jennings, Joshua A. Lee, Erin Towery
Estimating The Likelihood Of Future Tax Settlements, Jared Jennings, Joshua A. Lee, Erin Towery
Faculty Publications
Corporate income tax settlements represent a substantial cash outflow for many U.S. firms. This study develops an ex-ante measure of future corporate income tax settlement likelihood using quantitative and qualitative information from Form 10-K. We find that both quantitative and qualitative information are incrementally useful in predicting future tax settlements. We then use our new measure to examine the association between predicted future tax settlements and cash holdings. In contrast with prior research documenting a positive association between reserves for uncertain tax positions and cash holdings, we find that firms with a higher likelihood of future tax settlements hold less …
Do Audit Partners Exhibit Hometown Bias?, Yuzhou Chen, Timothy Seidel, Aleksandra "Ally" B. Zimmerman
Do Audit Partners Exhibit Hometown Bias?, Yuzhou Chen, Timothy Seidel, Aleksandra "Ally" B. Zimmerman
Faculty Publications
We investigate whether audit partners exhibit greater leniency towards audit clients located in their childhood or pre-professional home state. While prior research has examined the audit quality effects of geographic distance between an auditor and client as well as auditors’ social ties to company management or directors, this study uniquely examines auditors’ psychological affinity to places rather than people. Using hand-collected data on audit partners, company managers, and directors, we find evidence of partners exhibiting hometown bias in the form of greater leniency towards clients’ opportunistic reporting. However, we find no evidence to suggest that these psychological biases affect audit …
Anomaly Time, Boone Bowles, Adam V. Reed, Matthew C. Ringgenberg, Jacob Thornock
Anomaly Time, Boone Bowles, Adam V. Reed, Matthew C. Ringgenberg, Jacob Thornock
Faculty Publications
We examine the timing of returns around the publication of anomaly trading signals. Using a database that captures when information is first publicly released, we show that anomaly returns are concentrated in the first month after information release dates, and these returns decay soon thereafter. We also show that the academic convention of forming portfolios in June underestimates predictability because it uses stale information, which makes some anomalies appear insignificant. In contrast, we show many anomalies do predict returns if portfolios are formed immediately after information releases. Finally, we develop guidance on forming portfolios without using stale information.
A Labeled Magnitude Scale For Measuring The Anticipated Impact Of Immediate Experiences, Gary D. Ellis, Patti A. Freeman, Brian J. Hill, Jingxian Jiang, Kaylee Janes
A Labeled Magnitude Scale For Measuring The Anticipated Impact Of Immediate Experiences, Gary D. Ellis, Patti A. Freeman, Brian J. Hill, Jingxian Jiang, Kaylee Janes
Faculty Publications
Lundberg et al. (2022) recently developed a rubric for classifying experience impacts as ordinary, meaningful, memorable, or transformative. This article extends that contribution by developing a measure of anticipated impacts suitable for evaluating the anticipated impacts of immediate, structured experiences, such as heritage interpretation experiences, museum visits, and events. We developed a labeled magnitude scale (LMS) by calibrating six adverbial modifiers of impact intensity (negligible, slight, significant, profound, substantial, transformative) to judges’ ratings of ratio-scaled distances. We examined criterion-related evidence of validity using 2,867 experience observations from 594 university students who visited venues selected to advance their emotional connection to …
Regulating Gender Diversity: Evidence From California Senate Bill 826, Abigail Allen, Aida Wahid
Regulating Gender Diversity: Evidence From California Senate Bill 826, Abigail Allen, Aida Wahid
Faculty Publications
Do gender diversity quotas enhance firm value? This broad question has sparked significant debate because while diversity is generally thought to improve board functioning, prior research in international settings suggests mandating diversity may have adverse consequences if it moves firms away from market equilibrium. Exploiting the political events leading up to the passage of California Senate Bill 826 as an exogenous shock to assess the market implications of board gender composition, we document either significantly positive or insignificant 2-day abnormal returns for California firms across a variety of model specifications. Importantly, this finding contradicts the strong claims of contemporary studies …
The Impact Of Chief Audit Executive Turnover In Taiwan, Kenneth L. Bills, Hua-Wei Huang, Yi-Hung Lin, David A. Wood
The Impact Of Chief Audit Executive Turnover In Taiwan, Kenneth L. Bills, Hua-Wei Huang, Yi-Hung Lin, David A. Wood
Faculty Publications
This study adds to the emerging body of research showing the importance of internal audit to improve corporate governance and firm performance. Specifically, we test how the market reacts to the announcement of a turnover to the head of internal audit (i.e., the chief audit executive (CAE)). We find negative cumulative abnormal returns in the days surrounding the announcement of a CAE turnover and that the market holds a relatively negative perception of CAE turnover regardless of the reasons for the turnover event. We then study two reasons for why the market would react negatively to the CAE turnover and …
Artificial Intelligence’S Capabilities, Limitations, And Impact On Accounting Education: Investigating Chatgpt’S Performance On Educational Accounting Case, Xu (Joyce) Cheng, Ryan Dunn, Travis Holt, Kerry Inger, J. Gregory Jenkins, Jefferson Jones, James Long, Tina Loraas, Mollie Mathis, Jonathan Stanley, David A. Wood
Artificial Intelligence’S Capabilities, Limitations, And Impact On Accounting Education: Investigating Chatgpt’S Performance On Educational Accounting Case, Xu (Joyce) Cheng, Ryan Dunn, Travis Holt, Kerry Inger, J. Gregory Jenkins, Jefferson Jones, James Long, Tina Loraas, Mollie Mathis, Jonathan Stanley, David A. Wood
Faculty Publications
This study evaluates the capabilities of ChatGPT models 3.5 and 4 to provide solutions to eight educational accounting cases. We find that ChatGPT’s ability to provide accurate solutions varies depending on the type of case requirement and topical area of accounting, with better performance on tasks requiring elements that require explanation, application of rules, and ethical evaluation. However, ChatGPT performs poorly on tasks that require financial statement creation, journal entries, or software use. Our study also finds that detection tools provided by ChatGPT's developer are ineffective in identifying text created by Artificial Intelligence Text Generators (AITG). We suggest ways in …