29 results on '"Barr-Pulliam, Dereck"'
Search Results
2. The Effects of a Limited Liability Agreement and Audit Firm Size on Bank Loan Officers' Perceptions of Privately Held Companies' Creditworthiness
- Author
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Meeks, Aisha and Barr-Pulliam, Dereck
- Published
- 2023
- Full Text
- View/download PDF
3. The Real Effects of Internal Audit Function Quality: Evidence From Investment Strategies.
- Author
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Abbott, Lawrence J., Barr-Pulliam, Dereck, Buslepp, William L., and Parker, Susan
- Subjects
INTERNAL auditing ,INVESTMENT policy ,CAPITAL investments - Abstract
This article examines the relation between internal audit function (IAF) quality and investment efficiency, a recurring value-added corporate activity critical to firm survival and profitability. We argue that an IAF, unlike other information intermediaries, is uniquely positioned to have access to firm-specific, private information—particularly related to localized, firm-specific risks. If a more competent IAF incrementally improves the information that is generated and communicated to management (while not participating directly in decision-making), we should observe more productive capital investment decisions from firms with higher quality IAFs relative to firms with lower quality IAFs. Through this enhanced information channel, we find that IAF quality is associated with investment efficiency. This result holds for both under- and overinvestment, although not in tests of all subsamples. We also document that this effect is more pronounced for firms with more complexity and for firms with greater investment opportunities. Our evidence indicates that IAF quality provides measurable and economically meaningful value to an organization. [ABSTRACT FROM AUTHOR]
- Published
- 2024
- Full Text
- View/download PDF
4. The effect of continuous auditing and role duality on the incidence and likelihood of reporting management opportunism
- Author
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Barr-Pulliam, Dereck
- Published
- 2019
- Full Text
- View/download PDF
5. Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB's Proposal on Firm Reporting.
- Author
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Barr-Pulliam, Dereck, Boland, Colleen M., Christensen, Brant E., Hermanson, Dana R., Keyser, John D., Prewett, Kyleen W., and Pyzoha, Jonathan S.
- Subjects
AUDITING standards ,ACCOUNTANTS' associations ,AUDIT committees ,PUBLIC companies - Abstract
SUMMARY: On April 9, 2024, the Public Company Accounting Oversight Board (the Board or PCAOB) issued a request for comment on its proposal Firm Reporting (PCAOB 2024). This comment letter summarizes the views of the participating members of the Auditing Standards Committee of the Auditing Section of the American Accounting Association. We commend the PCAOB for its efforts to promote audit firm transparency. Our comments include overall observations and perspectives on the Board's economic analysis. [ABSTRACT FROM AUTHOR]
- Published
- 2024
- Full Text
- View/download PDF
6. The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?
- Author
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Wood, David A., primary, Achhpilia, Muskan P., additional, Adams, Mollie T., additional, Aghazadeh, Sanaz, additional, Akinyele, Kazeem, additional, Akpan, Mfon, additional, Allee, Kristian D., additional, Allen, Abigail M., additional, Almer, Elizabeth D., additional, Ames, Daniel, additional, Arity, Viktor, additional, Barr-Pulliam, Dereck, additional, Basoglu, K. Asli, additional, Belnap, Andrew, additional, Bentley, Jeremiah W., additional, Berg, Terje, additional, Berglund, Nathan R., additional, Berry, Erica, additional, Bhandari, Avishek, additional, Bhuyan, Md Nazmul Hasan, additional, Black, Paul W., additional, Blondeel, Eva, additional, Bond, David, additional, Bonrath, Annika, additional, Borthick, A. Faye, additional, Boyle, Erik S., additional, Bradford, Marianne, additional, Brandon, Duane M., additional, Brazel, Joseph F., additional, Brockbank, Bryan G., additional, Burger, Marcus, additional, Byzalov, Dmitri, additional, Cannon, James N., additional, Caro, Cecil, additional, Carr, Abraham H., additional, Cathey, Jack, additional, Cating, Ryan, additional, Charron, Kimberly, additional, Chavez, Stacy, additional, Chen, Jason, additional, Chen, Jennifer C., additional, Chen, Jennifer W., additional, Cheng, Christine, additional, Cheng, Xu, additional, Christensen, Brant E., additional, Church, Kimberly Swanson, additional, Cicone, N. J., additional, Constance, Patience, additional, Cooper, Lauren A., additional, Correia, Candice L., additional, Coyne, Joshua, additional, Cram, W. Alec, additional, Curtis, Asher, additional, Daigle, Ronald J., additional, Dannemiller, Steve, additional, Davenport, Stephan A., additional, Dawson, Gregory S., additional, De Meyst, Karen J. L., additional, Dell, Scott, additional, Demirkan, Sebahattin, additional, Denison, Christine A., additional, Desai, Hrishikesh, additional, DeSimone, Steven, additional, Diehl, Leah M., additional, Dimes, Ruth, additional, Dong, Bei, additional, Donnelly, Amy, additional, du Pon, Adam, additional, Duan, Huijue Kelly, additional, Duffey, Ada, additional, Dunn, Ryan T., additional, Durkin, Mary P., additional, Dzuranin, Ann C., additional, Eberle, Rachel M., additional, Ege, Matthew S., additional, El Mahdy, Dina, additional, Esplin, Adam, additional, Eulerich, Marc, additional, Everaert, Patricia, additional, Farah, Nusrat, additional, Farish, Lauren, additional, Favere-Marchesi, Michael, additional, Fayard, Dutch, additional, Filosa, Jessica R., additional, Ford, Melinda, additional, Franz, Diana R., additional, Fulmer, Bachman P., additional, Fulmer, Sarah, additional, Furner, Zhan Z., additional, Gantman, Sonia, additional, Garner, Steve, additional, Garrett, Jace, additional, Geng, Xin, additional, Golden, Joanna, additional, Goldman, William, additional, Gomez, Josue, additional, Gooley, Mark, additional, Granitto, Shawn P., additional, Green, Karen Y., additional, Greenman, Cindy L., additional, Gupta, Gaurav, additional, Guymon, Ronald N., additional, Hale, Kevin, additional, Harper, Christopher J., additional, Hartt, S. Allen, additional, Hawk, Holly, additional, Hawkins, Steven R., additional, Hawkins, Erin M., additional, Hay, David C., additional, Heinzelmann, Rafael, additional, Henderson, Cassy D., additional, Hendricks, Bradley E., additional, Heninger, William G., additional, Hill, Mary S., additional, Holden, Nicole, additional, Holderness, D. Kip, additional, Holt, Travis P., additional, Hoopes, Jeffrey L., additional, Hsieh, Sheng-Feng, additional, Huang, Feiqi, additional, Huang, Hua-Wei, additional, Huang, Ting-Chiao, additional, Huels, Brian W., additional, Hunter, Kara, additional, Hurley, Patrick J., additional, Inger, Kerry, additional, Islam, Sharif, additional, Ison, Isaac, additional, Issa, Hussein, additional, Jackson, Andrew B., additional, Jackson, Scott C., additional, Janvrin, Diane J., additional, Jimenez, Peggy D., additional, Johanson, Daniel, additional, Judd, J. Scott, additional, Kawada, Brett S., additional, Kelton, Andrea Seaton, additional, Kern, Sara, additional, Kerr, Jon N., additional, Keune, Marsha B., additional, Kim, Mindy, additional, Knox, Brian D., additional, Kogan, Gregory, additional, Kotb, Amr, additional, Krane, Ronja, additional, Kremin, Joleen, additional, Krieg, Kimberly S., additional, Kugel, Jonathan, additional, Kulset, Ellen M., additional, Kuruppu, Chamara, additional, LaDuca, Garrison, additional, Lamberton, Barbara A., additional, Lamboy-Ruiz, Melvin A., additional, Lang, Bradley, additional, Larocque, Stephannie A., additional, Larson, Melissa P., additional, Lawson, Bradley P., additional, Lawson, James G., additional, Lee, Lorraine, additional, Lenk, Margarita M., additional, Li-Kuehne, Michelle, additional, Liljegren, Jonathan, additional, Lin, Yi-Hung, additional, Liu, Wu-Po, additional, Liu, Zishang, additional, Lock, Brandon, additional, Long, James H., additional, Loraas, Tina, additional, Lowensohn, Suzanne, additional, Loy, Thomas R., additional, Lyngstadaas, Hakim, additional, Maas, Wim, additional, MacGregor, Jason E., additional, Madsen, Dag Øivind, additional, Malone, Carissa L., additional, Margolin, Maximilian, additional, Marshall, Mary E., additional, Martin, Rachel M., additional, Mpofu, Colleen McClain, additional, McCoy, Chris, additional, McGuigan, Nicholas C., additional, McSwain, Dwayne N., additional, Meckfessel, Michele D., additional, Mellon, Mark J., additional, Melton, Olivia S., additional, Mercado, Julie M., additional, Mitsuda, Steven, additional, Modugu, Kennedy, additional, Moehrle, Stephen, additional, Chaghervand, Amirali Moeini, additional, Moffitt, Kevin, additional, Moon, Joon Seok, additional, Muehlmann, Brigitte, additional, Murray, Johnna, additional, Mwaungulu, Emmanuel S., additional, Myers, Noah, additional, Naegle, J. Conrad, additional, Ndicu, Martin J., additional, Nelson, Aaron S., additional, Nguyen, Anh L., additional, Niederkofler, Thomas, additional, Nikbakht, Ehsan, additional, O'Brien, Ann D., additional, Ogunade, Kehinde M., additional, O'Leary, Daniel, additional, Oler, Mitchell J., additional, Oler, Derek K., additional, Olsen, Kari Joseph, additional, Otalor, John I., additional, Outlaw, Kyle W., additional, Ozlanski, Michael. E., additional, Parlier, Jenny, additional, Paterson, Jeffrey S., additional, Pearson, Christopher A., additional, Petersen, Michael J., additional, Petra, Steven T., additional, Pickard, Matthew D., additional, Pickerd, Jeffrey, additional, Pinsker, Robert, additional, Plante, Catherine, additional, Plečnik, James M., additional, Price, Richard A., additional, Quick, Linda A., additional, Raedy, Jana, additional, Raschke, Robyn, additional, Ravenscraft, Julie, additional, Richardson, Vernon, additional, Rixom, Brett A., additional, Robertson, John F., additional, Rock, Iyad, additional, Romney, Miles A., additional, Rozario, Andrea, additional, Ruff, Michael F., additional, Rupley, Kathleen, additional, Saeedi, Ali, additional, Saiewitz, Aaron, additional, Salzsieder, Leigh W., additional, Sarkar, Sayan, additional, Saulls, Michael, additional, Scanlan, Tialei A., additional, Schaefer, Tammie J., additional, Schaupp, Daniel, additional, Schneider, Gary P., additional, Seebeck, Andreas, additional, Sellers, R. Drew, additional, Seto, Samantha C., additional, Sevel, Romi-Lee, additional, Shan, Yuxin, additional, Sherwood, Matthew G., additional, Singorahardjo, Maggie, additional, Skaftadottir, Hanna Kristin, additional, Skomra, Justyna, additional, Smith, Jason L., additional, Smith, Dallin O., additional, Smith, James, additional, Snow, Mason C., additional, Sommerfeldt, Ryan D., additional, Sorensen, Kate B., additional, Sorensen, Trevor L., additional, Spieler, Andrew C., additional, Stallings, Matthew A., additional, Stallings, Lesya, additional, Stancill, Alan, additional, Stanley, Jonathan D., additional, Stefaniak, Chad M., additional, Stephens, Nathaniel M., additional, Stewart, Bryan W., additional, Stratopoulos, Theophanis C., additional, Street, Daniel A., additional, Subedi, Meena, additional, Summers, Scott L., additional, Sundkvist, Charlotte H., additional, Synn, Christina, additional, Tadesse, Amanuel, additional, Tapis, Gregory P., additional, Tassin, Kerri, additional, Taylor, Samantha, additional, Teal, Mary, additional, Teeter, Ryan, additional, Tharapos, Meredith, additional, Theis, Jochen C., additional, Thomas, Jack, additional, Thompson, Kristen S., additional, Thornock, Todd A., additional, Tietz, Wendy, additional, Travalent, Anthony M., additional, Trinkle, Brad S., additional, Truelson, J. Mike, additional, Turner, Michael C., additional, Vagner, Brandon, additional, Vakilzadeh, Hamid, additional, van der Geest, Jesse, additional, van Pelt, Victor, additional, Vandervelde, Scott D., additional, Vega, Jose, additional, Vera-Muñoz, Sandra, additional, Villanueva, Brigham, additional, Vincent, Nishani Edirisinghe, additional, Wagener, Martin, additional, Walton, Stephanie, additional, Warne, Rick C., additional, Watanabe, Olena V., additional, Watson, David, additional, Watson, Marcia Weidenmier, additional, Weber, Jill, additional, Weirich, Thomas, additional, West, Ashley N., additional, Wilford, Amanda L., additional, Wilson, Aaron B., additional, Winrow, Brian, additional, Winrow, Timothy, additional, Winrow, Tasia S., additional, Wiseman, Denise, additional, Witte, Annie L., additional, Wood, Bryan D., additional, Wood, Jessica, additional, Woolley, Darryl, additional, Wright, Nicole S., additional, Wu, Juan, additional, Xiong, Xiaomei, additional, Yatsenko, Dimitri, additional, Yazzie, Courtney E., additional, Young, Glen M., additional, Zhang, Chanyuan, additional, Zimmerman, Aleksandra B., additional, and Zoet, Emily, additional
- Published
- 2023
- Full Text
- View/download PDF
7. Do Audit Data Analytics Influence Juror Perceptions of Audit Quality and Auditor Negligence?
- Author
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Barr-Pulliam, Dereck, primary, Brown-Liburd, Helen L., additional, and Carlson, Amanda G., additional
- Published
- 2023
- Full Text
- View/download PDF
8. Audit evidence, technology, and judgement: A review of the literature in response to ED‐500.
- Author
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Barr‐Pulliam, Dereck, Calvin, Christopher G., Eulerich, Marc, and Maghakyan, Arpine
- Subjects
AUDIT trails ,LITERATURE reviews ,AUDITING standards ,AUDITORS ,SCHOLARLY publishing - Abstract
In October 2022, the International Auditing and Assurance Standards Board (IAASB) issued Exposure Draft 500 (ED‐500). This is focused on revising and integrating the standard auditors use when evaluating audit evidence during an external audit. This study contributes to the ongoing discourse as the IAASB evaluates feedback to ED‐500 and executes its standard‐setting agenda. We review academic literature published in the past 10 years to synthesize extant knowledge specifically on the use of technology and the application of professional skepticism during audit evidence evaluation. Our review offers factors the IAASB should consider when seeking to modernize and future‐proof its standards, suggesting improvements to the proposed ED‐500. We also identify fruitful avenues for future academic research. [ABSTRACT FROM AUTHOR]
- Published
- 2024
- Full Text
- View/download PDF
9. The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?
- Author
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Wood, David A., Achhpilia, M.P., Adams, Mollie T., Aghazadeh, Sanaz, Akinyele, Kazeem, Akpan, Mfon, Allee, Kristian D., Allen, Abigail M., Almer, Elizabeth D., Ames, Daniel, Arity, Viktor, Barr-Pulliam, Dereck, Basoglu, K. Asli, Belnap, Andrew, Bentley, Jeremiah W., Berg, Terje, Berglund, Nathan R., Berry, Erica, Bhandari, Avishek, Bhuyan, Md Nazmul Hasan, Black, Paul W., Blondeel, Eva, Bond, David, Bonrath, Annika, Borthick, A. Faye, Boyle, Erik S., Bradford, Marianne, Brandon, Duane M., Brazel, Joseph F., Brockbank, Bryan G., Burger, Marcus, Byzalov, Dmitri, Cannon, James N., Caro, Cecil, Carr, Abraham H., Cathey, Jack, Cating, Ryan, Charron, Kimberly, Chavez, Stacy, Chen, Jason, Chen, Jennifer C., Chen, Jennifer W., Cheng, Christine, Cheng, Xu, Christensen, Brant E., Church, Kimberly Swanson, Cicone, N. J., Constance, Patience, Cooper, Lauren A., Correia, Candice L., Coyne, Joshua, Cram, W. Alec, Curtis, Asher, Daigle, Ronald J., Dannemiller, Steve, Davenport, Stephan A., Dawson, Gregory S., Meyst, K.J.L. de, Dell, Scott, Demirkan, Sebahattin, Denison, Christine A., Desai, Hrishikesh, DeSimone, Steven, Diehl, Leah M., Dimes, Ruth, Dong, Bei, Donnelly, Amy, du Pon, Adam, Duan, Huijue Kelly, Duffey, Ada, Dunn, Ryan T., Durkin, Mary P., Dzuranin, Ann C., Eberle, Rachel M., Ege, Matthew S., El Mahdy, Dina, Esplin, Adam, Eulerich, Marc, Everaert, Patricia, Farah, Nusrat, Farish, Lauren, Favere-Marchesi, Michael, Fayard, Dutch, Filosa, Jessica R., Ford, Melinda, Franz, Diana R., Fulmer, Bachman P., Fulmer, Sarah, Furner, Zhan Z., Gantman, Sonia, Garner, Steve, Garrett, Jace, Geng, Xin, Golden, Joanna, Goldman, William, Gomez, Josue, Gooley, Mark, Granitto, Shawn P., Green, Karen Y., Greenman, Cindy L., Gupta, Gaurav, Guymon, Ronald N., Hale, Kevin, Harper, Christopher J., Hartt, S. Allen, Hawk, Holly, Hawkins, Steven R., Hawkins, Erin M., Hay, David C., Heinzelmann, Rafael, Henderson, Cassy D., Hendricks, Bradley E., Heninger, William G., Hill, Mary S., Holden, Nicole, Holderness, D. Kip, Jr., Holt, Travis P., Hoopes, Jeffrey L., Hsieh, Sheng-Feng, Huang, Feiqi, Huang, Hua-Wei, Huang, Ting-Chiao, Huels, Brian W., Hunter, Kara, Hurley, Patrick J., Inger, Kerry, Islam, Sharif, Ison, Isaac, Issa, Hussein, Jackson, Andrew B., Jackson, Scott C., Janvrin, Diane J., Jimenez, Peggy D., Johanson, Daniel, Judd, J. Scott, Kawada, Brett S., Kelton, Andrea Seaton, Kern, Sara, Kerr, Jon N., Keune, Marsha B., Kim, Mindy (Hyo Jung), Knox, Brian D., Kogan, Gregory, Kotb, Amr, Krane, Ronja, Kremin, Joleen, Krieg, Kimberly S., Kugel, Jonathan, Kulset, Ellen M., Kuruppu, Chamara, LaDuca, Garrison, Lamberton, Barbara A., Lamboy-Ruiz, Melvin A., Lang, Bradley, Larocque, Stephannie A., Larson, Melissa P., Lawson, Bradley P., Lawson, James G., Lee, Lorraine, Lenk, Margarita M., Li-Kuehne, Michelle, Liljegren, Jonathan, Lin, Yi-Hung, Liu, Wu-Po, Liu, Zishang, Lock, Brandon, Long, James H., Loraas, Tina, Lowensohn, Suzanne, Loy, Thomas R., Lyngstadaas, Hakim, Maas, Wim, MacGregor, Jason E., Madsen, Dag Øivind, Malone, Carissa L., Margolin, Maximilian, Marshall, Mary E., Martin, Rachel M., Mpofu, Colleen McClain, McCoy, Chris, McGuigan, Nicholas C., McSwain, Dwayne N., Meckfessel, Michele D., Mellon, Mark J., Melton, Olivia S., Mercado, Julie M., Mitsuda, Steven, Modugu, Kennedy, Moehrle, Stephen, Chaghervand, Amirali Moeini, Moffitt, Kevin, Moon, Joon Seok, Muehlmann, Brigitte, Murray, Johnna, Mwaungulu, Emmanuel S., Myers, Noah, Naegle, J. Conrad, Jr., Ndicu, Martin J., Nelson, Aaron S., Nguyen, Anh L., Niederkofler, N.T., Nikbakht, Ehsan, O'Brien, Ann D., Ogunade, Kehinde M., O'Leary, Daniel, Oler, Mitchell J., Oler, Derek K., Olsen, Kari Joseph, Otalor, John I., Outlaw, Kyle W., Ozlanski, Michael. E., Parlier, Jenny, Paterson, Jeffrey S., Pearson, Christopher A., Petersen, Michael J., Petra, Steven T., Pickard, Matthew D., Pickerd, Jeffrey, Pinsker, Robert, Plante, Catherine, Plečnik, James M., Price, Richard A., III, Quick, Linda A., Raedy, Jana, Raschke, Robyn, Ravenscraft, Julie, Richardson, Vernon, Rixom, Brett A., Robertson, John F., Rock, Iyad, Romney, Miles A., Rozario, Andrea, Ruff, Michael F., Rupley, Kathleen, Saeedi, Ali, Saiewitz, Aaron, Salzsieder, Leigh W., Sarkar, Sayan, Saulls, Michael, Scanlan, Tialei A., Schaefer, Tammie J., Schaupp, Daniel, Schneider, Gary P., Seebeck, Andreas, Sellers, R. Drew, Seto, Samantha C., Sevel, Romi-Lee, Shan, Yuxin, Sherwood, Matthew G., Singorahardjo, Maggie, Skaftadottir, Hanna Kristin, Skomra, Justyna, Smith, Jason L., Smith, Dallin O., Smith, James, Snow, Mason C., Sommerfeldt, Ryan D., Sorensen, Kate B., Sorensen, Trevor L., Spieler, Andrew C., Stallings, Matthew A., Stallings, Lesya, Stancill, Alan, Stanley, Jonathan D., Stefaniak, Chad M., Stephens, Nathaniel M., Stewart, Bryan W., Stratopoulos, Theophanis C., Street, Daniel A., Subedi, Meena, Summers, Scott L., Sundkvist, Charlotte H., Synn, Christina, Tadesse, Amanuel, Tapis, Gregory P., Tassin, Kerri, Taylor, Samantha, Teal, Mary, Teeter, Ryan, Tharapos, Meredith, Theis, Jochen C., Thomas, Jack, Thompson, Kristen S., Thornock, Todd A., Tietz, Wendy, Travalent, Anthony M., Trinkle, Brad S., Truelson, J. Mike, Turner, Michael C., Vagner, Brandon, Vakilzadeh, Hamid, van der Geest, Jesse, van Pelt, Victor, Vandervelde, Scott D., Vega, Jose, Vera-Muñoz, Sandra, Villanueva, Brigham, Vincent, Nishani Edirisinghe, Wagener, Martin, Walton, Stephanie, Warne, Rick C., Watanabe, Olena V., Watson, David, Watson, Marcia Weidenmier, Weber, Jill, Weirich, Thomas, West, Ashley N., Wilford, Amanda L., Wilson, Aaron B., Winrow, Brian, Winrow, Timothy, Winrow, Tasia S., Wiseman, Denise, Witte, Annie L., Wood, Bryan D., Wood, Jessica, Woolley, Darryl, Wright, Nicole S., Wu, Juan, Xiong, Xiaomei (Grazia), Yatsenko, Dimitri, Yazzie, Courtney E., Young, Glen M., Zhang, Chanyuan (Abigail), Zimmerman, Aleksandra B., Zoet, Emily, Wood, David A., Achhpilia, M.P., Adams, Mollie T., Aghazadeh, Sanaz, Akinyele, Kazeem, Akpan, Mfon, Allee, Kristian D., Allen, Abigail M., Almer, Elizabeth D., Ames, Daniel, Arity, Viktor, Barr-Pulliam, Dereck, Basoglu, K. Asli, Belnap, Andrew, Bentley, Jeremiah W., Berg, Terje, Berglund, Nathan R., Berry, Erica, Bhandari, Avishek, Bhuyan, Md Nazmul Hasan, Black, Paul W., Blondeel, Eva, Bond, David, Bonrath, Annika, Borthick, A. Faye, Boyle, Erik S., Bradford, Marianne, Brandon, Duane M., Brazel, Joseph F., Brockbank, Bryan G., Burger, Marcus, Byzalov, Dmitri, Cannon, James N., Caro, Cecil, Carr, Abraham H., Cathey, Jack, Cating, Ryan, Charron, Kimberly, Chavez, Stacy, Chen, Jason, Chen, Jennifer C., Chen, Jennifer W., Cheng, Christine, Cheng, Xu, Christensen, Brant E., Church, Kimberly Swanson, Cicone, N. J., Constance, Patience, Cooper, Lauren A., Correia, Candice L., Coyne, Joshua, Cram, W. Alec, Curtis, Asher, Daigle, Ronald J., Dannemiller, Steve, Davenport, Stephan A., Dawson, Gregory S., Meyst, K.J.L. de, Dell, Scott, Demirkan, Sebahattin, Denison, Christine A., Desai, Hrishikesh, DeSimone, Steven, Diehl, Leah M., Dimes, Ruth, Dong, Bei, Donnelly, Amy, du Pon, Adam, Duan, Huijue Kelly, Duffey, Ada, Dunn, Ryan T., Durkin, Mary P., Dzuranin, Ann C., Eberle, Rachel M., Ege, Matthew S., El Mahdy, Dina, Esplin, Adam, Eulerich, Marc, Everaert, Patricia, Farah, Nusrat, Farish, Lauren, Favere-Marchesi, Michael, Fayard, Dutch, Filosa, Jessica R., Ford, Melinda, Franz, Diana R., Fulmer, Bachman P., Fulmer, Sarah, Furner, Zhan Z., Gantman, Sonia, Garner, Steve, Garrett, Jace, Geng, Xin, Golden, Joanna, Goldman, William, Gomez, Josue, Gooley, Mark, Granitto, Shawn P., Green, Karen Y., Greenman, Cindy L., Gupta, Gaurav, Guymon, Ronald N., Hale, Kevin, Harper, Christopher J., Hartt, S. Allen, Hawk, Holly, Hawkins, Steven R., Hawkins, Erin M., Hay, David C., Heinzelmann, Rafael, Henderson, Cassy D., Hendricks, Bradley E., Heninger, William G., Hill, Mary S., Holden, Nicole, Holderness, D. Kip, Jr., Holt, Travis P., Hoopes, Jeffrey L., Hsieh, Sheng-Feng, Huang, Feiqi, Huang, Hua-Wei, Huang, Ting-Chiao, Huels, Brian W., Hunter, Kara, Hurley, Patrick J., Inger, Kerry, Islam, Sharif, Ison, Isaac, Issa, Hussein, Jackson, Andrew B., Jackson, Scott C., Janvrin, Diane J., Jimenez, Peggy D., Johanson, Daniel, Judd, J. Scott, Kawada, Brett S., Kelton, Andrea Seaton, Kern, Sara, Kerr, Jon N., Keune, Marsha B., Kim, Mindy (Hyo Jung), Knox, Brian D., Kogan, Gregory, Kotb, Amr, Krane, Ronja, Kremin, Joleen, Krieg, Kimberly S., Kugel, Jonathan, Kulset, Ellen M., Kuruppu, Chamara, LaDuca, Garrison, Lamberton, Barbara A., Lamboy-Ruiz, Melvin A., Lang, Bradley, Larocque, Stephannie A., Larson, Melissa P., Lawson, Bradley P., Lawson, James G., Lee, Lorraine, Lenk, Margarita M., Li-Kuehne, Michelle, Liljegren, Jonathan, Lin, Yi-Hung, Liu, Wu-Po, Liu, Zishang, Lock, Brandon, Long, James H., Loraas, Tina, Lowensohn, Suzanne, Loy, Thomas R., Lyngstadaas, Hakim, Maas, Wim, MacGregor, Jason E., Madsen, Dag Øivind, Malone, Carissa L., Margolin, Maximilian, Marshall, Mary E., Martin, Rachel M., Mpofu, Colleen McClain, McCoy, Chris, McGuigan, Nicholas C., McSwain, Dwayne N., Meckfessel, Michele D., Mellon, Mark J., Melton, Olivia S., Mercado, Julie M., Mitsuda, Steven, Modugu, Kennedy, Moehrle, Stephen, Chaghervand, Amirali Moeini, Moffitt, Kevin, Moon, Joon Seok, Muehlmann, Brigitte, Murray, Johnna, Mwaungulu, Emmanuel S., Myers, Noah, Naegle, J. Conrad, Jr., Ndicu, Martin J., Nelson, Aaron S., Nguyen, Anh L., Niederkofler, N.T., Nikbakht, Ehsan, O'Brien, Ann D., Ogunade, Kehinde M., O'Leary, Daniel, Oler, Mitchell J., Oler, Derek K., Olsen, Kari Joseph, Otalor, John I., Outlaw, Kyle W., Ozlanski, Michael. E., Parlier, Jenny, Paterson, Jeffrey S., Pearson, Christopher A., Petersen, Michael J., Petra, Steven T., Pickard, Matthew D., Pickerd, Jeffrey, Pinsker, Robert, Plante, Catherine, Plečnik, James M., Price, Richard A., III, Quick, Linda A., Raedy, Jana, Raschke, Robyn, Ravenscraft, Julie, Richardson, Vernon, Rixom, Brett A., Robertson, John F., Rock, Iyad, Romney, Miles A., Rozario, Andrea, Ruff, Michael F., Rupley, Kathleen, Saeedi, Ali, Saiewitz, Aaron, Salzsieder, Leigh W., Sarkar, Sayan, Saulls, Michael, Scanlan, Tialei A., Schaefer, Tammie J., Schaupp, Daniel, Schneider, Gary P., Seebeck, Andreas, Sellers, R. Drew, Seto, Samantha C., Sevel, Romi-Lee, Shan, Yuxin, Sherwood, Matthew G., Singorahardjo, Maggie, Skaftadottir, Hanna Kristin, Skomra, Justyna, Smith, Jason L., Smith, Dallin O., Smith, James, Snow, Mason C., Sommerfeldt, Ryan D., Sorensen, Kate B., Sorensen, Trevor L., Spieler, Andrew C., Stallings, Matthew A., Stallings, Lesya, Stancill, Alan, Stanley, Jonathan D., Stefaniak, Chad M., Stephens, Nathaniel M., Stewart, Bryan W., Stratopoulos, Theophanis C., Street, Daniel A., Subedi, Meena, Summers, Scott L., Sundkvist, Charlotte H., Synn, Christina, Tadesse, Amanuel, Tapis, Gregory P., Tassin, Kerri, Taylor, Samantha, Teal, Mary, Teeter, Ryan, Tharapos, Meredith, Theis, Jochen C., Thomas, Jack, Thompson, Kristen S., Thornock, Todd A., Tietz, Wendy, Travalent, Anthony M., Trinkle, Brad S., Truelson, J. Mike, Turner, Michael C., Vagner, Brandon, Vakilzadeh, Hamid, van der Geest, Jesse, van Pelt, Victor, Vandervelde, Scott D., Vega, Jose, Vera-Muñoz, Sandra, Villanueva, Brigham, Vincent, Nishani Edirisinghe, Wagener, Martin, Walton, Stephanie, Warne, Rick C., Watanabe, Olena V., Watson, David, Watson, Marcia Weidenmier, Weber, Jill, Weirich, Thomas, West, Ashley N., Wilford, Amanda L., Wilson, Aaron B., Winrow, Brian, Winrow, Timothy, Winrow, Tasia S., Wiseman, Denise, Witte, Annie L., Wood, Bryan D., Wood, Jessica, Woolley, Darryl, Wright, Nicole S., Wu, Juan, Xiong, Xiaomei (Grazia), Yatsenko, Dimitri, Yazzie, Courtney E., Young, Glen M., Zhang, Chanyuan (Abigail), Zimmerman, Aleksandra B., and Zoet, Emily
- Abstract
18 april 2023, Item does not contain fulltext
- Published
- 2023
10. Auditors’ Use of In‐House Specialists
- Author
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ZIMMERMAN, ALEKSANDRA “ALLY” B., primary, BARR‐PULLIAM, DERECK, additional, LEE, JOON‐SUK, additional, and MINUTTI‐MEZA, MIGUEL, additional
- Published
- 2023
- Full Text
- View/download PDF
11. The Real Effects of Internal Audit Function Quality: Evidence From Investment Strategies
- Author
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Abbott, Lawrence J., primary, Barr-Pulliam, Dereck, additional, Buslepp, William L., additional, and Parker, Susan, additional
- Published
- 2022
- Full Text
- View/download PDF
12. The effects of person‐specific, task, and environmental factors on digital transformation and innovation in auditing: A review of the literature
- Author
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Barr‐Pulliam, Dereck, primary, Brown‐Liburd, Helen L., additional, and Munoko, Ivy, additional
- Published
- 2022
- Full Text
- View/download PDF
13. Believe Who You Trust: How Do Inappropriate Auditor Actions to Improve PCAOB Inspection Outcomes Influence Non-Professional Investors’ Decision Making?
- Author
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Barr-Pulliam, Dereck, primary, Mason, Stephani, additional, and Muriel, Leah, additional
- Published
- 2022
- Full Text
- View/download PDF
14. Embracing a Paradoxical Environment to Promote Technological Advancements in Auditing: Perspectives from Auditors in the Field
- Author
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Walker, Kimberly, primary, Barr-Pulliam, Dereck, additional, and Brown-Liburd, Helen L., additional
- Published
- 2022
- Full Text
- View/download PDF
15. INTERNAL AUDIT CHARACTERISTICS AND MANAGERIAL DISCRETION IN FINANCIAL REPORTING
- Author
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Barr-Pulliam, Dereck, primary
- Published
- 2021
- Full Text
- View/download PDF
16. The Effects of the Internal Control Opinion and Use of Audit Data Analytics on Perceptions of Audit Quality, Assurance, and Auditor Negligence
- Author
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Barr-Pulliam, Dereck, primary, Brown-Liburd, Helen L., additional, and Sanderson, Kerri-Ann, additional
- Published
- 2021
- Full Text
- View/download PDF
17. The Effects of a Limited Liability Agreement and Audit Firm Size on Bank Loan Officers’ Perceptions of Privately Held Companies’ Creditworthiness
- Author
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Meeks, Aisha, primary and Barr-Pulliam, Dereck, additional
- Published
- 2021
- Full Text
- View/download PDF
18. The Effects of the Internal Control Opinion and Use of Audit Data Analytics on Perceptions of Audit Quality, Assurance, and Auditor Negligence.
- Author
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Barr-Pulliam, Dereck, Brown-Liburd, Helen L., and Sanderson, Kerri-Ann
- Subjects
AUDITING ,INTERNAL auditing ,AUDITORS ,FINANCIAL statements ,NEGLIGENCE ,STATISTICAL sampling ,CONFORMANCE testing - Abstract
SUMMARY: Audit data analytics (ADAs) allow auditors to analyze the entire population of transactions that has measurable benefits for audit quality. However, auditors caution that the level of assurance on the financial statements is not incrementally increased. We examine whether the testing methodology and the type of ICFR opinion issued affect jurors' perceptions of auditor negligence. We predict and find that when auditors issue an unqualified ICFR opinion, jurors make higher negligence assessments when auditors employ statistical sampling than when they employ ADAs. Further, when auditors issue an adverse ICFR opinion, jurors attribute less blame to auditors and more blame to the investor for an audit failure. Additionally, jurors perceive the use of ADAs as an indicator of higher audit quality and are less likely to find auditors negligent. However, jurors do not perceive a difference in the level of assurance provided when auditors use ADAs versus sampling testing methods. [ABSTRACT FROM AUTHOR]
- Published
- 2022
- Full Text
- View/download PDF
19. Should I Stay or Should I Go?: The Joint Effects of Valuation Specialists’ Knowledge Domain and Employer Type on Perceptions of Organizational-Professional Conflict
- Author
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Barr-Pulliam, Dereck D., primary, Mason, Stephania, additional, and Sanderson, Kerri Ann, additional
- Published
- 2020
- Full Text
- View/download PDF
20. What Are the Determinants and Consequences of Auditor’s Use of In-House Specialists?
- Author
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Zimmerman, Aleksandra, primary, Barr-Pulliam, Dereck D., additional, Lee, Joon-Suk, additional, and Minutti-Meza, Miguel, additional
- Published
- 2020
- Full Text
- View/download PDF
21. The Auditor-Valuation Specialist Coopetitive Alliance in the Fair Value Audit of Complex Financial Instruments
- Author
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Barr-Pulliam, Dereck D., primary, Joe, Jennifer R., additional, Mason, Stephani, additional, and Sanderson, Kerri Ann, additional
- Published
- 2020
- Full Text
- View/download PDF
22. Data Analytics and Skeptical Actions: The Countervailing Effects of False Positives and Consistent Rewards for Skepticism
- Author
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Barr-Pulliam, Dereck D., primary, Brazel, Joseph F., additional, McCallen, Jennifer, additional, and Walker, Kimberly, additional
- Published
- 2020
- Full Text
- View/download PDF
23. The Relationship between Internal Audit Assurance Frequency and Earnings Manipulation Intent and Behavior: A Theory of Planned Behavior Approach
- Author
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Barr-Pulliam, Dereck D., primary
- Published
- 2017
- Full Text
- View/download PDF
24. The Effects of Internal Audit Quality and Earnings Management Option Complexity on Managerial Discretion in Financial Reporting
- Author
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Barr-Pulliam, Dereck D., primary
- Published
- 2017
- Full Text
- View/download PDF
25. The Effects of the Internal Control Opinion and Use of Audit Data Analytics on Perceptions of Audit Quality, Assurance, and Auditor Negligence
- Author
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Barr-Pulliam, Dereck, primary, Brown-Liburd, Helen L., additional, and Sanderson, Kerri Ann, additional
- Published
- 2017
- Full Text
- View/download PDF
26. The Effect of Continuous Auditing, Role Duality, and Organizational Identification on the Incidence and Likelihood of Reporting Management Opportunism
- Author
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Barr-Pulliam, Dereck D., primary
- Published
- 2017
- Full Text
- View/download PDF
27. The Auditing Standards Committee of the Auditing Section of the American Accounting Association is Pleased to Provide Comments on PCAOB Staff Consultation Paper No. 2015-01,The Auditor's Use of the Work of Specialists
- Author
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Joe, Jennifer R., primary, Janvrin, Diane J., additional, Barr-Pulliam, Dereck, additional, Mason, Stephani, additional, Pitman, Marshall K., additional, Rezaee, Zabihollah, additional, Sanderson, Kerri-Ann, additional, and Wu, Yi-Jing, additional
- Published
- 2015
- Full Text
- View/download PDF
28. The Auditing Standards Committee of the Auditing Section of the American Accounting Association is Pleased to Provide Comments on PCAOB Staff Consultation Paper No. 2015-01, The Auditor's Use of the Work of Specialists.
- Author
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Joe, Jennifer R., Janvrin, Diane J., Barr-Pulliam, Dereck, Mason, Stephani, Pitman, Marshall K., Rezaee, Zabihollah, Sanderson, Kerri-Ann, and Yi-Jing Wu
- Subjects
AUDITING standards ,ACCOUNTING firms ,ACCOUNTING ,ECONOMICS - Abstract
On May 28, 2015 the Public Company Accounting Oversight Board (hereafter, the Board) issued Staff Consultation Paper No. 2015-01 (hereafter, the Staff Consultation Paper) to seek information and input on the potential need to improve standards related to the auditor's use of the work of specialists. The Board requested input from investors, accounting firms, specialists, companies, and others (such as academics) about (1) current practices, (2) the potential need for changes, and (3) possible alternative regulatory approaches, and any associated economic implications, for potential improvement in standards related to oversight and assessing the objectivity of employed and engaged specialists. The comment period ended July 31, 2015. This commentary summarizes the contributors' views on selected questions posed in the Staff Consultation Paper. [ABSTRACT FROM AUTHOR]
- Published
- 2015
- Full Text
- View/download PDF
29. The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?
- Author
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Wood, David A., Achhpilia, Muskan P., Adams, Mollie T., Aghazadeh, Sanaz, Akinyele, Kazeem, Akpan, Mfon, Allee, Kristian D., Allen, Abigail M., Almer, Elizabeth D., Ames, Daniel, Arity, Viktor, Barr-Pulliam, Dereck, Basoglu, K. Asli, Belnap, Andrew, Bentley, Jeremiah W., Berg, Terje, Berglund, Nathan R., Berry, Erica, Bhandari, Avishek, Bhuyan, Md Nazmul Hasan, Black, Paul W., Blondeel, Eva, Bond, David, Bonrath, Annika, Borthick, A. Faye, Boyle, Erik S., Bradford, Marianne, Brandon, Duane M., Brazel, Joseph F., Brockbank, Bryan G., Burger, Marcus, Byzalov, Dmitri, Cannon, James N., Caro, Cecil, Carr, Abraham H., Cathey, Jack, Cating, Ryan, Charron, Kimberly, Chavez, Stacy, Chen, Jason, Chen, Jennifer C., Chen, Jennifer W., Cheng, Christine, Cheng, Xu, Christensen, Brant E., Church, Kimberly Swanson, Cicone, N. J., Constance, Patience, Cooper, Lauren A., Correia, Candice L., Coyne, Joshua, Cram, W. Alec, Curtis, Asher, Daigle, Ronald J., Dannemiller, Steve, Davenport, Stephan A., Dawson, Gregory S., De Meyst, Karen J. L., Dell, Scott, Demirkan, Sebahattin, Denison, Christine A., Desai, Hrishikesh, DeSimone, Steven, Diehl, Leah M., Dimes, Ruth, Dong, Bei, Donnelly, Amy, du Pon, Adam, Duan, Huijue Kelly, Duffey, Ada, Dunn, Ryan T., Durkin, Mary P., Dzuranin, Ann C., Eberle, Rachel M., Ege, Matthew S., El Mahdy, Dina, Esplin, Adam, Eulerich, Marc, Everaert, Patricia, Farah, Nusrat, Farish, Lauren, Favere-Marchesi, Michael, Fayard, Dutch, Filosa, Jessica R., Ford, Melinda, Franz, Diana R., Fulmer, Bachman P., Fulmer, Sarah, Furner, Zhan Z., Gantman, Sonia, Garner, Steve, Garrett, Jace, Geng, Xin, Golden, Joanna, Goldman, William, Gomez, Josue, Gooley, Mark, Granitto, Shawn P., Green, Karen Y., Greenman, Cindy L., Gupta, Gaurav, Guymon, Ronald N., Hale, Kevin, Harper, Christopher J., Hartt, S. Allen, Hawk, Holly, Hawkins, Steven R., Hawkins, Erin M., Hay, David C., Heinzelmann, Rafael, Henderson, Cassy D., Hendricks, Bradley E., Heninger, William G., Hill, Mary S., Holden, Nicole, Holderness, D. Kip, Holt, Travis P., Hoopes, Jeffrey L., Hsieh, Sheng-Feng, Huang, Feiqi, Huang, Hua-Wei, Huang, Ting-Chiao, Huels, Brian W., Hunter, Kara, Hurley, Patrick J., Inger, Kerry, Islam, Sharif, Ison, Isaac, Issa, Hussein, Jackson, Andrew B., Jackson, Scott C., Janvrin, Diane J., Jimenez, Peggy D., Johanson, Daniel, Judd, J. Scott, Kawada, Brett S., Kelton, Andrea Seaton, Kern, Sara, Kerr, Jon N., Keune, Marsha B., Kim, Mindy, Knox, Brian D., Kogan, Gregory, Kotb, Amr, Krane, Ronja, Kremin, Joleen, Krieg, Kimberly S., Kugel, Jonathan, Kulset, Ellen M., Kuruppu, Chamara, LaDuca, Garrison, Lamberton, Barbara A., Lamboy-Ruiz, Melvin A., Lang, Bradley, Larocque, Stephannie A., Larson, Melissa P., Lawson, Bradley P., Lawson, James G., Lee, Lorraine, Lenk, Margarita M., Li-Kuehne, Michelle, Liljegren, Jonathan, Lin, Yi-Hung, Liu, Wu-Po, Liu, Zishang, Lock, Brandon, Long, James H., Loraas, Tina, Lowensohn, Suzanne, Loy, Thomas R., Lyngstadaas, Hakim, Maas, Wim, MacGregor, Jason E., Madsen, Dag Øivind, Malone, Carissa L., Margolin, Maximilian, Marshall, Mary E., Martin, Rachel M., Mpofu, Colleen McClain, McCoy, Chris, McGuigan, Nicholas C., McSwain, Dwayne N., Meckfessel, Michele D., Mellon, Mark J., Melton, Olivia S., Mercado, Julie M., Mitsuda, Steven, Modugu, Kennedy, Moehrle, Stephen, Chaghervand, Amirali Moeini, Moffitt, Kevin, Moon, Joon Seok, Muehlmann, Brigitte, Murray, Johnna, Mwaungulu, Emmanuel S., Myers, Noah, Naegle, J. Conrad, Ndicu, Martin J., Nelson, Aaron S., Nguyen, Anh L., Niederkofler, Thomas, Nikbakht, Ehsan, O'Brien, Ann D., Ogunade, Kehinde M., O'Leary, Daniel, Oler, Mitchell J., Oler, Derek K., Olsen, Kari Joseph, Otalor, John I., Outlaw, Kyle W., Ozlanski, Michael. E., Parlier, Jenny, Paterson, Jeffrey S., Pearson, Christopher A., Petersen, Michael J., Petra, Steven T., Pickard, Matthew D., Pickerd, Jeffrey, Pinsker, Robert, Plante, Catherine, Plečnik, James M., Price, Richard A., Quick, Linda A., Raedy, Jana, Raschke, Robyn, Ravenscraft, Julie, Richardson, Vernon, Rixom, Brett A., Robertson, John F., Rock, Iyad, Romney, Miles A., Rozario, Andrea, Ruff, Michael F., Rupley, Kathleen, Saeedi, Ali, Saiewitz, Aaron, Salzsieder, Leigh W., Sarkar, Sayan, Saulls, Michael, Scanlan, Tialei A., Schaefer, Tammie J., Schaupp, Daniel, Schneider, Gary P., Seebeck, Andreas, Sellers, R. Drew, Seto, Samantha C., Sevel, Romi-Lee, Shan, Yuxin, Sherwood, Matthew G., Singorahardjo, Maggie, Skaftadottir, Hanna Kristin, Skomra, Justyna, Smith, Jason L., Smith, Dallin O., Smith, James, Snow, Mason C., Sommerfeldt, Ryan D., Sorensen, Kate B., Sorensen, Trevor L., Spieler, Andrew C., Stallings, Matthew A., Stallings, Lesya, Stancill, Alan, Stanley, Jonathan D., Stefaniak, Chad M., Stephens, Nathaniel M., Stewart, Bryan W., Stratopoulos, Theophanis C., Street, Daniel A., Subedi, Meena, Summers, Scott L., Sundkvist, Charlotte H., Synn, Christina, Tadesse, Amanuel, Tapis, Gregory P., Tassin, Kerri, Taylor, Samantha, Teal, Mary, Teeter, Ryan, Wood, David A., Achhpilia, Muskan P., Adams, Mollie T., Aghazadeh, Sanaz, Akinyele, Kazeem, Akpan, Mfon, Allee, Kristian D., Allen, Abigail M., Almer, Elizabeth D., Ames, Daniel, Arity, Viktor, Barr-Pulliam, Dereck, Basoglu, K. Asli, Belnap, Andrew, Bentley, Jeremiah W., Berg, Terje, Berglund, Nathan R., Berry, Erica, Bhandari, Avishek, Bhuyan, Md Nazmul Hasan, Black, Paul W., Blondeel, Eva, Bond, David, Bonrath, Annika, Borthick, A. Faye, Boyle, Erik S., Bradford, Marianne, Brandon, Duane M., Brazel, Joseph F., Brockbank, Bryan G., Burger, Marcus, Byzalov, Dmitri, Cannon, James N., Caro, Cecil, Carr, Abraham H., Cathey, Jack, Cating, Ryan, Charron, Kimberly, Chavez, Stacy, Chen, Jason, Chen, Jennifer C., Chen, Jennifer W., Cheng, Christine, Cheng, Xu, Christensen, Brant E., Church, Kimberly Swanson, Cicone, N. J., Constance, Patience, Cooper, Lauren A., Correia, Candice L., Coyne, Joshua, Cram, W. Alec, Curtis, Asher, Daigle, Ronald J., Dannemiller, Steve, Davenport, Stephan A., Dawson, Gregory S., De Meyst, Karen J. L., Dell, Scott, Demirkan, Sebahattin, Denison, Christine A., Desai, Hrishikesh, DeSimone, Steven, Diehl, Leah M., Dimes, Ruth, Dong, Bei, Donnelly, Amy, du Pon, Adam, Duan, Huijue Kelly, Duffey, Ada, Dunn, Ryan T., Durkin, Mary P., Dzuranin, Ann C., Eberle, Rachel M., Ege, Matthew S., El Mahdy, Dina, Esplin, Adam, Eulerich, Marc, Everaert, Patricia, Farah, Nusrat, Farish, Lauren, Favere-Marchesi, Michael, Fayard, Dutch, Filosa, Jessica R., Ford, Melinda, Franz, Diana R., Fulmer, Bachman P., Fulmer, Sarah, Furner, Zhan Z., Gantman, Sonia, Garner, Steve, Garrett, Jace, Geng, Xin, Golden, Joanna, Goldman, William, Gomez, Josue, Gooley, Mark, Granitto, Shawn P., Green, Karen Y., Greenman, Cindy L., Gupta, Gaurav, Guymon, Ronald N., Hale, Kevin, Harper, Christopher J., Hartt, S. Allen, Hawk, Holly, Hawkins, Steven R., Hawkins, Erin M., Hay, David C., Heinzelmann, Rafael, Henderson, Cassy D., Hendricks, Bradley E., Heninger, William G., Hill, Mary S., Holden, Nicole, Holderness, D. Kip, Holt, Travis P., Hoopes, Jeffrey L., Hsieh, Sheng-Feng, Huang, Feiqi, Huang, Hua-Wei, Huang, Ting-Chiao, Huels, Brian W., Hunter, Kara, Hurley, Patrick J., Inger, Kerry, Islam, Sharif, Ison, Isaac, Issa, Hussein, Jackson, Andrew B., Jackson, Scott C., Janvrin, Diane J., Jimenez, Peggy D., Johanson, Daniel, Judd, J. Scott, Kawada, Brett S., Kelton, Andrea Seaton, Kern, Sara, Kerr, Jon N., Keune, Marsha B., Kim, Mindy, Knox, Brian D., Kogan, Gregory, Kotb, Amr, Krane, Ronja, Kremin, Joleen, Krieg, Kimberly S., Kugel, Jonathan, Kulset, Ellen M., Kuruppu, Chamara, LaDuca, Garrison, Lamberton, Barbara A., Lamboy-Ruiz, Melvin A., Lang, Bradley, Larocque, Stephannie A., Larson, Melissa P., Lawson, Bradley P., Lawson, James G., Lee, Lorraine, Lenk, Margarita M., Li-Kuehne, Michelle, Liljegren, Jonathan, Lin, Yi-Hung, Liu, Wu-Po, Liu, Zishang, Lock, Brandon, Long, James H., Loraas, Tina, Lowensohn, Suzanne, Loy, Thomas R., Lyngstadaas, Hakim, Maas, Wim, MacGregor, Jason E., Madsen, Dag Øivind, Malone, Carissa L., Margolin, Maximilian, Marshall, Mary E., Martin, Rachel M., Mpofu, Colleen McClain, McCoy, Chris, McGuigan, Nicholas C., McSwain, Dwayne N., Meckfessel, Michele D., Mellon, Mark J., Melton, Olivia S., Mercado, Julie M., Mitsuda, Steven, Modugu, Kennedy, Moehrle, Stephen, Chaghervand, Amirali Moeini, Moffitt, Kevin, Moon, Joon Seok, Muehlmann, Brigitte, Murray, Johnna, Mwaungulu, Emmanuel S., Myers, Noah, Naegle, J. Conrad, Ndicu, Martin J., Nelson, Aaron S., Nguyen, Anh L., Niederkofler, Thomas, Nikbakht, Ehsan, O'Brien, Ann D., Ogunade, Kehinde M., O'Leary, Daniel, Oler, Mitchell J., Oler, Derek K., Olsen, Kari Joseph, Otalor, John I., Outlaw, Kyle W., Ozlanski, Michael. E., Parlier, Jenny, Paterson, Jeffrey S., Pearson, Christopher A., Petersen, Michael J., Petra, Steven T., Pickard, Matthew D., Pickerd, Jeffrey, Pinsker, Robert, Plante, Catherine, Plečnik, James M., Price, Richard A., Quick, Linda A., Raedy, Jana, Raschke, Robyn, Ravenscraft, Julie, Richardson, Vernon, Rixom, Brett A., Robertson, John F., Rock, Iyad, Romney, Miles A., Rozario, Andrea, Ruff, Michael F., Rupley, Kathleen, Saeedi, Ali, Saiewitz, Aaron, Salzsieder, Leigh W., Sarkar, Sayan, Saulls, Michael, Scanlan, Tialei A., Schaefer, Tammie J., Schaupp, Daniel, Schneider, Gary P., Seebeck, Andreas, Sellers, R. Drew, Seto, Samantha C., Sevel, Romi-Lee, Shan, Yuxin, Sherwood, Matthew G., Singorahardjo, Maggie, Skaftadottir, Hanna Kristin, Skomra, Justyna, Smith, Jason L., Smith, Dallin O., Smith, James, Snow, Mason C., Sommerfeldt, Ryan D., Sorensen, Kate B., Sorensen, Trevor L., Spieler, Andrew C., Stallings, Matthew A., Stallings, Lesya, Stancill, Alan, Stanley, Jonathan D., Stefaniak, Chad M., Stephens, Nathaniel M., Stewart, Bryan W., Stratopoulos, Theophanis C., Street, Daniel A., Subedi, Meena, Summers, Scott L., Sundkvist, Charlotte H., Synn, Christina, Tadesse, Amanuel, Tapis, Gregory P., Tassin, Kerri, Taylor, Samantha, Teal, Mary, and Teeter, Ryan
- 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.
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