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This study evaluates the capabilities of ChatGPT models 3.5 and 4 to provide solutions to seven educational accounting cases. We find that ChatGPT's ability to provide accurate solutions varies depending on the type of case requirement, with better performance on tasks requiring elements that require explanation, application of rules, and ethical evaluation using a framework. However, ChatGPT performs relatively 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). These quantitative results, although limited in generalizability, illustrate the current "state of the art" and allow us to suggest ways in which instructors can structure assignments to reduce the effectiveness of AITGs in subverting the learning process and ways in which instructors can incorporate AITGs into assignment requirements to help students attain desired educational outcomes. [ABSTRACT FROM AUTHOR]

The use of Qualtrics Panels to source external financial statement auditors presents an innovative and efficient way of gathering these somewhat difficult to obtain experimental participants. In this paper, we offer insights to behavioral accounting researchers regarding the efficacy of using this method. First, we discuss the many benefits afforded using Qualtrics Panels. Second, we highlight potential risks that researchers should be aware of surrounding these panels. Next, we provide examples of tools that researchers can employ to increase the quality of data received by these panels. Finally, we replicate two current behavioral audit studies to better understand the suitability of these participants. Our results indicate that Qualtrics Panels present a promising avenue for obtaining external auditor participants when the research context is applicable to a broad spectrum of auditors. Even then, researchers should exercise caution in the decisions made surrounding the use of these panels. [ABSTRACT FROM AUTHOR]

End user applications (such as spreadsheets) have been cited as a previously ignored yet potentially significant risk to financial reporting in the wake of The Sarbanes-Oxley Act (PricewaterhouseCoopers [PwC] 2004; Ernst&Young [E&Y] 2004). We developed a realistic spreadsheet model in order to expose students to internal control issues inherent in a spreadsheet environment. By completing the case, students develop skills relating to auditing information systems and evaluating spreadsheet controls, functions, and formulas. Students also have an opportunity to improve written communication skills by conveying their findings to others in a memorandum. [ABSTRACT FROM AUTHOR]