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

作者：David Alvra Wood, Muskan P. Achhpilia, Mollie T. Adams, Sanaz Aghazadeh, Kazeem O. Akinyele, Mfon Nathaniel Udo Akpan, Kristian D. Allee, Abigail M. Allen, Elizabeth Dreike Almer, Daniel Ames, Viktor Arity, Dereck D. Barr-Pulliam, Kamile 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 E. 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 L. Chavez, Jason Chen, Jennifer C. Chen, Jennifer Wenhe Chen, Christine C. Cheng, Xu Cheng, Brant E. Christensen, Kimberly Swanson Church, Nicholas Cicone, Patience Constance, Lauren A. Cooper, Candice L. Correia, Joshua G. Coyne, W. Alec Cram, Asher B. 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 M. DeSimone, Leah Diehl, Ruth Dimes, Bei Dong, Amy M. Donnelly, Adam W. Du Pon, Huijue Kelly Duan, Ada Duffey, Ryan T. Dunn, Mary Parlee Durkin, Ann C. Dzuranin, Rachel M. Eberle, Matthew S. Ege, Dina El Mahdy, Adam M. Esplin, Marc Eulerich, Patricia C. Everaert, Nusrat Farah, Lauren Farish, Michael Favere‐Marchesi, Dutch Fayard, Jessica R. Filosa, Melinda Ford, Diana R. Franz, Bachman P. Fulmer, Sarah Fulmer, Zhan Zhang Furner, Sonia Gantman, Steve A. Garner, Jace B. Garrett, Xin Geng, Joanna Golden, William Goldman, Josue Gomez, Mark Gooley, Shawn P. Granitto, Karen Yvonne Green, Cindy 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 Solomon Huang, Ting‐Chiao Huang, Brian Huels, Kara E. Hunter, Patrick Joseph Hurley, Kerry K. Inger, Sharif Islam, Isaac Ison, Hussein Issa, Andrew B. Jackson, Scott C. Jackson, Diane Joyce Janvrin, Peggy Jimenez, Daniel Johanson, J. Scott Judd, Brett S. Kawada, Andrea Seaton Kelton, Sara M. 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 Arnaldo Lamboy-Ruiz, Bradley Lang, Stephannie A. Larocque, Melissa P. Larson, Bradley P. Lawson, James G. Lawson, Lorraine S. Lee, Margarita Maria Lenk, Michelle Li‐Kuehne, Jonathan Liljegren, Yi‐Hung Lin, Wu‐Po Liu, Zishang Liu, Brandon Lock, James H. Long, Tina M. Loraas, Suzanne Lowensohn, Thomas 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 McGuigan, Dwayne McSwain, Michele D. Meckfessel, Mark J. Mellon, Olivia S. Melton, Julie M. Mercado, Steven Mitsuda, Kennedy Prince Modugu, Stephen R. Moehrle, Amirali Moeini Chaghervand, Kevin C. Moffitt, Joon Seok Moon, Brigitte W. Muehlmann, Johnna Murray, Emmanuel Mwaungulu, Noah M. Myers, J. Conrad Naegle, Martin J. Ndicu, Aaron S. Nelson, Anh Le-Trang Nguyen, Thomas Niederkofler, Ehsan Nikbakht, Ann O’Brien, Kehinde M. Ogunade, Daniel E. 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 S. Pickerd, Robert E. Pinsker, Catherine Plante, James M. Plečnik, R. Arlen Price, Linda A. Quick, Jana Smith Raedy, Robyn L. Raschke, Julie Ravenscraft, Vernon J. Richardson, Brett A. Rixom, John Robertson, Iyad Rock, Miles A. Romney, Andrea Rozario, Michael F. Ruff, Kathleen Hertz Rupley, Ali Saeedi, Aaron Saiewitz, Leigh Salzsieder, Sayan Sarkar, Michael Saulls, Tialei Scanlan, Tammie J. Schaefer, Daniel Schaupp, Gary P. Schneider, Andreas Seebeck, Rod Sellers, Samantha C. Seto, Romi-Lee Sevel, Yuxin Shan, Matthew G. Sherwood, Maggie Singorahardjo, Hanna Kristín Skaftadóttir, 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 Haugland Sundkvist, Christina Synn, Amanuel F. Tadesse, Gregory P. Tapis, Kerri L. Tassin, Samantha Taylor, Mary Teal, Ryan Teeter, Meredith Tharapos, Jochen Christopher Theis, Jack Thomas, Kristen S. Thompson, Todd A. Thornock, Wendy M. 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 G. Vega, Sandra C. 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 R. Weirich, Ashley N. West, Amanda L. Wilford, Aaron Bruce Wilson, Brian P. Winrow, Timothy Winrow, Tasia S. Winrow, Denise Wiseman, Annie L. Witte, Bryan D. Wood, Jessica Wood, Darryl J. Woolley, Nicole S. Wright, Juan Wu, Xiaomei Xiong, Dimitri Yatsenko, Courtney E. Yazzie, Glen M. Young, Chanyuan Zhang, Aleksandra B. Zimmerman, Emily Zoet · 发表于：Issues in Accounting Education · 年份：2023 · DOI：10.2308/issues-2023-013 · 被引用次数：120 · 研究领域：FinTech, Crowdfunding, Digital Finance、Robotic Process Automation Applications、Stock Market Forecasting Methods

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 banks. As of January 2023, ChatGPT provides correct answers for 56.5 percent of questions and partially correct answers for an additional 9.4 percent of questions. When considering point values for questions, students significantly outperform ChatGPT with a 76.7 percent average on assessments compared to 47.5 percent for ChatGPT if no partial credit is awarded and 56.5 percent if partial credit is awarded. Still, ChatGPT performs better than the student average for 15.8 percent of assessments when we include partial credit. We provide evidence of how ChatGPT performs on different question types, accounting topics, class levels, open/closed assessments, and test bank questions. We also discuss implications for accounting education and research.