22 results on '"Hill, Mary S."'
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2. Response to the Financial Accounting Standards Board's Exposure Draft "Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40)".
- Author
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Convery, Amanda M., Hill, Mary S., Vulcheva, Maria I., Wangerin, Daniel D., Byard, Donal, Garavaglia, Shannon, Gee, Kurt H., Hope, Ole-Kristian, and Stocken, Phillip C.
- Subjects
FINANCIAL statements ,DISCLOSURE ,ACCOUNTING ,INVESTORS ,FINANCIAL policy ,ACCOUNTING standards - Abstract
The Financial Accounting and Reporting Section of the American Accounting Association has charged the Financial Reporting Policy Committee with responding to requests for comment from standard setters on issues related to financial reporting. The Committee is pleased to respond to proposed disclosure amendments in the FASB's Exposure Draft, Disaggregation of Income Statement Expenses. The proposed disclosures in the Exposure Draft are intended to help investors better understand the components of an entity's expenses and overall performance. The Committee evaluated the Exposure Draft and believes that, overall, the proposed amendments will provide decision-useful information to investors by enhancing their ability to evaluate and predict an entity's performance. However, the Committee has several specific recommendations that we believe will better meet the objectives of the Exposure Draft. We summarize relevant findings from academic research to support our conclusions and recommendations. We also offer suggestions for future research. JEL Classifications: M41; M48. [ABSTRACT FROM AUTHOR]
- Published
- 2024
- Full Text
- View/download PDF
3. 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
4. Engaging Students in the Standard Setting Process
- Author
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Botosan, Christine A., primary, Hill, Mary S., additional, and Taylor, Gary K., additional
- Published
- 2023
- Full Text
- View/download PDF
5. Engaging Students in the Standard Setting Process.
- Author
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Botosan, Christine A., Hill, Mary S., and Taylor, Gary K.
- Subjects
ACCOUNTING standards ,ACCOUNTING students ,ACCOUNTING ,EXPERIENTIAL learning ,STUDENTS - Abstract
Being a continuous learner often is viewed as a key attribute of successful accounting professionals. This paper describes a project that engages master level financial accounting students directly in the standard-setting process by having students research, write and submit a class comment letter on a current Exposure Draft to the Financial Accounting Standards Board (FASB). This project integrates multiple competencies through experiential learning. The project is designed to provide students with first-hand experience engaging in the standard setting process, introduce students to some of the challenges with staying abreast of current developments, and help students develop tools and skills they can use throughout their careers to learn about emerging accounting issues and critically analyze alternative solutions. JEL Classifications: M41. [ABSTRACT FROM AUTHOR]
- Published
- 2024
- Full Text
- View/download PDF
6. CEO excess compensation: The impact of firm size and managerial power
- Author
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Hill, Mary S., Lopez, Thomas J., and Reitenga, Austin L.
- Published
- 2016
- Full Text
- View/download PDF
7. 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
8. Default risk and earnings expectations: The role of contract maturity in the credit default swap market.
- Author
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Hill, Mary S. and Taylor, Gary K.
- Subjects
COUNTERPARTY risk ,CREDIT default swaps ,BOND market ,AGENCY theory ,AGENCY costs ,CONTRACTS - Abstract
Agency conflicts increase with contract maturity. As contract maturity increases, managers, acting on behalf of shareholders, have more opportunities to use their discretion in ways that adversely affect future payoffs. Agency theory suggests that when contract maturity increases, creditors place less weight on a firm's growth opportunities in assessing default risk. We present a counter‐argument: because the timing of future payoffs is uncertain, longer‐duration debt provides creditors with a longer horizon over which payoffs are earned. Using credit default swap (CDS) spreads, we demonstrate that the relevance of future earnings expectations increases with CDS maturity. Our results suggest that contract maturity is not a reliable proxy for agency costs when evaluating the credit market relevance of financial information. [ABSTRACT FROM AUTHOR]
- Published
- 2023
- Full Text
- View/download PDF
9. Operational restructurings: where’s the beef?
- Author
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Hill, Mary S., Johnson, Peter M., Liu, Kelvin X. T., and Lopez, Thomas J.
- Published
- 2015
- Full Text
- View/download PDF
10. Research and Development Expense and Analyst Forecast Errors: An Underestimation of Sales or Overestimation of Expenses?
- Author
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Hill, Mary S., Ruch, George W., and Taylor, Gary K.
- Subjects
RESEARCH & development ,OVERHEAD costs ,COST ,FINANCIAL statements ,VARIABLE costs - Abstract
We test whether analysts adequately incorporate the implications of research and development (R&D) activities into their forecasts by observing the relation between R&D expense and future forecast errors for earnings, sales, and expenses. We find that analysts systematically underestimate the future earnings implications of R&D, and that this underestimation of earnings is attributable to an overestimation of future expenses rather than an underestimation of future sales. We further find that our results are driven by firms with high fixed costs and high sales growth, which suggests that analysts, on average, assume that costs vary proportionally with sales in high R&D firms perhaps due to the difficulties in separating fixed and variable costs in most financial statements. [ABSTRACT FROM AUTHOR]
- Published
- 2019
- Full Text
- View/download PDF
11. Letters
- Author
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Guy, Joan S., Freliga, Mary E., Simmons, Sandra J., Roehm, Maryanne, Hatfield, Patricia, Aynes, Edith A., Hobart, Christine L., Halloran, Mary C., Horn, Barbara J., and Hill, Mary S.
- Published
- 1974
- Full Text
- View/download PDF
12. An Alternative Approach to Distinguishing Liabilities from Equity
- Author
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Hill, Mary S., primary, Price, Richard A., additional, and Ruch, George W., additional
- Published
- 2020
- Full Text
- View/download PDF
13. An Alternative Approach to Distinguishing Liabilities from Equity.
- Author
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Hill, Mary S., Price III, Richard A., and Ruch, George W.
- Subjects
CAPITAL structure ,GOVERNMENT accounting - Abstract
SYNOPSIS: In response to a longstanding debate within the accounting profession on how to clearly distinguish liabilities from equity, we offer an alternative liability-equity classification scheme (the "Earned Capital Approach") in which capital acquired in exchange for issuing claims ("external capital") is classified as liabilities and capital acquired in exchange for providing goods and services ("earned capital") is classified as equity. The Earned Capital Approach differs from the approach underlying current financial reporting standards in that it is based on a fundamental distinction between the firm and its claimants rather than a distinction between types of claimants (e.g., owners versus creditors). In this paper, we summarize the accounting profession's ongoing attempts to distinguish liabilities from equity and discuss the conceptual underpinnings and financial reporting implications of the Earned Capital Approach. [ABSTRACT FROM AUTHOR]
- Published
- 2021
- Full Text
- View/download PDF
14. Financial Reporting for Employee Stock Options: The Importance of Differentiating Compensation from Proceeds
- Author
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Hill, Mary S., primary and Ruch, George W., additional
- Published
- 2019
- Full Text
- View/download PDF
15. Research and Development Expense and Analyst Forecast Errors: An Underestimation of Sales or Overestimation of Expenses?
- Author
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Hill, Mary S., primary, Ruch, George W., additional, and Taylor, Gary K., additional
- Published
- 2018
- Full Text
- View/download PDF
16. Operational restructurings: where’s the beef?
- Author
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Hill, Mary S., primary, Johnson, Peter M., additional, Liu, Kelvin X. T., additional, and Lopez, Thomas J., additional
- Published
- 2014
- Full Text
- View/download PDF
17. Educational Research in Nursing--an Overview.
- Author
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Hill, Mary S., Gortner, Susan R., and Scott, Jessie M.
- Subjects
EDUCATION research ,EDUCATION ,NURSING ,TEACHERS ,TRAINING ,STUDENTS - Abstract
Leaders in the nursing profession have long been concerned with the education of nurses. The knowledge that the educational process is in large part responsible for fashioning competent practitioners of nursing has made the activity of primary importance to the profession. Although formal studies of nursing education began to be reported in the early 1920's, the letters and papers of nursing administrators and teachers, long before that date show their great interest in the training of students.
- Published
- 1980
18. 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.
19. Reaction to???Patricia R. Forni
- Author
-
Hill, Mary S., primary
- Published
- 1974
- Full Text
- View/download PDF
20. Journal of Professional Nursing
- Author
-
Hill, Mary S., primary
- Published
- 1989
- Full Text
- View/download PDF
21. More Than a Blender
- Author
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Hill, Mary S.
- Published
- 1977
22. 161 pages John P. Kotter The Leadership Factor 1988 The Free Press New York
- Author
-
Hill, Mary S.
- Published
- 1989
- Full Text
- View/download PDF
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