24 results on '"Stephens, Nathaniel M."'
Search Results
2. 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
3. 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
4. Individual Scholar Productivity Rankings in Business Ethics Research
- Author
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Warnick, Benjamin J., Rodrigo, Pablo, Albrecht, Chad O., and Stephens, Nathaniel M.
- Published
- 2014
5. External auditor characteristics and internal control reporting under SOX section 302
- Author
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Stephens, Nathaniel M.
- Published
- 2011
- Full Text
- View/download PDF
6. An Audit Quality Inspection Scandal: Ethical Lapses in a Misguided Attempt to Alleviate Regulatory Scrutiny
- Author
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Keyser, John D., primary, Smith, Jason L., additional, and Stephens, Nathaniel M., additional
- Published
- 2022
- Full Text
- View/download PDF
7. The Reel Wheel: Using Analytical Procedures as Substantive Tests of Account Balances
- Author
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Smith, Jason L., primary and Stephens, Nathaniel M., additional
- Published
- 2019
- Full Text
- View/download PDF
8. An Examination of Short-Selling Activity Surrounding Auditor Changes.
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Blau, Benjamin M., Brough, Tyler J., Smith, Jason L., and Stephens, Nathaniel M.
- Subjects
SHORT selling (Securities) ,AUDITING ,ACCOUNTING ,AUDITOR changes ,ACCOUNTING changes ,STOCK exchanges ,INVESTORS - Abstract
Using a combination of short-selling data made available by Regulation SHO and auditor change data disclosed in companies’ SEC filings, we examine whether short sellers (a) discern between “good news” and “bad news” auditor changes and (b) increase their revenue by trading around auditor change announcements. We find that short sellers systematically increase activity following certain auditor changes, which include auditor downgrades (i.e., change from Big 4 auditor to non-Big 4 auditor), auditor resignations, and auditor changes involving a disagreement between management and the departing auditor. Our results indicate that short sellers are able to generate significant returns by systematically taking short positions pursuant to specific types of “bad news” changes. [ABSTRACT FROM PUBLISHER]
- Published
- 2013
- Full Text
- View/download PDF
9. The Reel Wheel: Using Analytical Procedures as Substantive Tests of Account Balances.
- Author
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Smith, Jason L. and Stephens, Nathaniel M.
- Subjects
AUDITING procedures ,AUDITING standards ,REVENUE accounting ,AUDITORS - Abstract
This case provides students an introductory experience to substantive analytical procedures in a realistic audit setting. Students are presented with a scenario, adapted from a real-world example, requiring them to (1) research relevant auditing standards, (2) develop an independent expectation for a client's revenue account, and (3) consider the precision of the estimate, additional audit procedures, and the reliability of the underlying data and evidence obtained. In completing the case, students will learn to: (1) explain the benefits and challenges of using substantive analytical procedures, (2) research relevant auditing standards, (3) create and analyze relevant substantive analytics, (4) evaluate the appropriateness of data aggregation in substantive analytical procedures, and (5) discuss factors affecting the reliability of data used by the auditor. The case is typically assigned as an out-of-class assignment, combined with a subsequent in-class discussion. It can be used in either undergraduate or graduate auditing courses. [ABSTRACT FROM AUTHOR]
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- 2020
- Full Text
- View/download PDF
10. Rankings de productivité individuelle spécialisée dans la recherche sur l'éthique entrepreneuriale
- Author
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Warnick, Benjamin J, Rodrigo, Pablo, Albrecht, Chad O, and Stephens, Nathaniel M
- Subjects
académicos de ética empresarial ,business ethics research contributions ,contribuições para a pesquisa da ética empresarial ,rankings de ética empresarial ,spécialistes d'éthique entrepreneuriale ,Business ethics rankings ,évolution du domaine de l'éthique entrepreneuriale ,contributions de la recherche sur l'éthique entrepreneuriale ,evolution of the business ethics field ,acadêmicos da ética empresarial ,evolução do campo da ética empresarial ,contribuciones investigativas a la ética empresarial ,evolución del campo de la ética empresarial ,business ethics scholars ,Rankings d'éthique entrepreneuriale - Abstract
The last two decades have been a time of significant development for the academic business ethics community. While a number of scholars have contributed to advances in the field, the work of the individuals who have contributed to its progress and growth through their business ethics research is still not comprehensively understood within the academic business ethics community. This study identifies those individuals who have made major contributions to the business ethics field by ranking authors who have published business ethics-related research in the following six journals over the past 20 years: the Journal of Business Ethics, the Academy of Management Review, the Academy of Management Journal, the Business Ethics Quarterly, the Administrative Science Quarterly; and Business & Society. The results of the study should be of interest to a number of constituencies as they provide the academic business ethics community with a better understanding of the history and evolution of the field and its development towards academic maturity. Las últimas dos décadas han sido un período de desarrollo significativo para la comunidad académica de ética empresarial. si bien varios académicos han contribuido a avances en el campo, el trabajo de quienes han ayudado a su progreso y crecimiento mediante la investigación sobre ética empresarial todavía no se comprende de manera exhaustiva dentro de su comunidad académica. Este estudio identifica a quienes han realizado contribuciones importantes al campo de la ética empresarial, mediante una clasificación de los autores que han publicado investigaciones relacionadas con esta materia en las siguientes seis revistas durante los últimos veinte años: Journal of Business Ethics, Academy of Management Review, Academy of Management Journal, Business Ethics Quarterly, Administrative Science Quarterly y Business & Society. Los resultados del estudio deberían ser del interés de varios grupos, pues le proporcionan a la comunidad académica de ética laboral una mejor comprensión sobre la historia y evolución del campo y sobre su desarrollo hacia la madurez académica. Les vingt dernières années ont été une période de développement important pour la communauté scientifique d'éthique entrepreneurial. Bien que divers spécialistes aient contribué aux progrès dans ce domaine, le travail de ceux qui ont contribué à son progrès et à son développement par leurs travaux de recherche sur le sujet n'est pas très connu dans leur communauté scientifique. Cette étude identifie ceux dont la contribution a été importante dans ce domaine par une classification des auteurs qui ont publié des recherches liées à cette matière dans les six revues suivantes au cours des vingt dernières années: Journal of Business Ethics, Academy of Management Review, Academy of Management Journal, Business Ethics Quarterly, Administrative Science Quarterly y Business & Society. Les résultats de l'étude devraient être d'un grand intérêt pour plusieurs groupes, car ils apportent à la communauté scientifique d'éthique professionnelle une meilleure compréhension de l'histoire et de l'évolution du domaine et de son développement vers la maturité scientifique. As últimas duas décadas têm sido um período de desenvolvimento significativo para a comunidade académica da ética empresarial. Embora vários académicos tenham contribuído para avanços no campo, ainda não é entendido de maneira exaustiva dentro da comunidade acadêmica o trabalho daqueles que têm ajudado ao seu progresso e crescimento mediante a pesquisa sobre ética empresarial. Este estudo identifica aqueles que têm realizado contribuições importantes ao campo da ética empresarial mediante una classificação dos autores que tenham publicado pesquisas relacionadas com este assunto nas seguintes seis revistas durante os últimos vinte años: Journal of Business Ethics, Academy of Management Review, Academy of Management Journal, Business Ethics Quarterly, Administrative Science Quarterly e Business & Society. Os resultados do estudo deveriam ser do interesse de vários grupos, já que proporcionam à comunidade acadêmica de ética trabalhista melhor compreensão sobre a história e evolução do campo e sobre o seu desenvolvimento rumo à maturidade acadêmica.
- Published
- 2014
11. Management Bias Across Multiple Accounting Estimates
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Seidel, Timothy A., primary, Simon, Chad, additional, and Stephens, Nathaniel M., additional
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- 2017
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12. Spatial Competition at the Intersection of the Large and Small Audit Firm Markets
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Bills, Kenneth L., primary and Stephens, Nathaniel M., additional
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- 2015
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13. Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the COSO request for comments on Internal Control over External Financial Reporting: Compendium of Approaches and Examples
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Kitching, Karen A., primary, Pevzner, Mikhail, additional, and Stephens, Nathaniel M., additional
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- 2013
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14. Spatial Competition at the Intersection of the Large and Small Audit Firm Markets.
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Bills, Kenneth L. and Stephens, Nathaniel M.
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MARKETS ,ECONOMIC competition ,MARKET share ,AUDITING fees - Abstract
In this paper, we study spatial competition in the U.S. audit market while accounting for its two-tiered nature. We provide evidence on the differential impact that market share distances within and between the players in the large and small audit markets have on competition. We find that the market share distance from small audit firm competitors has a greater effect on the Big 4's audit fees than distances from other Big 4 competitors. This finding suggests that small audit firms play a significant part in the competitive landscape in local markets. Further, we find that audit fees are increasing with the distance between a small audit firm and its closest competing small audit firm while audit fees are decreasing with the distance between a small audit firm and its closest competing large audit firm. This suggests that while obtaining separation in market space from competing small audit firms reduces competitive pressure from other small audit firms, as a small audit firm gets closer to the market space of a large audit firm it is perceived as being more like the larger audit firm and is able to obtain a fee premium like that attained by the larger audit firms. [ABSTRACT FROM AUTHOR]
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- 2016
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15. Product Space Location as a Competitive Strategy in the Small-Firm Audit Market
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Bills, Kenneth L., primary, Stephens, Nathaniel M., additional, and Willekens, Marleen, additional
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- 2013
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16. Old Main Manufacturing: The Case of Unrecorded Sales Discounts
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Peaden, David, primary and Stephens, Nathaniel M., primary
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- 2012
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17. How Effective are Organizations' Internal Controls? Insights into Specific Internal Control Elements
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Hermanson, Dana R., primary, Smith, Jason L., additional, and Stephens, Nathaniel M., additional
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- 2012
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18. Individual Accounting Faculty Research Rankings by Topical Area and Methodology
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Pickerd, Jeffrey, primary, Stephens, Nathaniel M., primary, Summers, Scott L., primary, and Wood, David A., primary
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- 2011
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19. Accounting Doctoral Program Rankings Based on Research Productivity of Program Graduates
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Stephens, Nathaniel M., primary, Summers, Scott L., primary, Williams, Brady, primary, and Wood, David A., primary
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- 2011
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20. Accounting Doctoral Program Rankings Based on Research Productivity of Program Graduates
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Stephens, Nathaniel M., primary, Summers, Scott L., additional, Williams, Brady, additional, and Wood, David A., additional
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- 2010
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21. Corporate Governance Quality and Internal Control Reporting Under SOX Section 302
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Stephens, Nathaniel M., primary
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- 2009
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22. Entity-Level Controls: The Internal Auditor’s Assessment of Management Tone at the Top
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Hansen, James, primary, Stephens, Nathaniel M., additional, and Wood, David A., additional
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- 2009
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23. Old Main Manufacturing: The Case of Unrecorded Sales Discounts.
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Peaden, David and Stephens, Nathaniel M.
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STUDY & teaching of auditing ,ACCOUNTING students ,DOCUMENTATION ,DISCOUNT prices ,MATERIALITY (Accounting) ,AUDITORS - Abstract
The purpose of this case is to provide auditing students with an opportunity for applied learning in a realistic audit setting. The objectives of the case are: (1) to introduce students to the applied use of audit documentation, including the audit program and work papers; (2) to provide students with greater understanding of how various company records can be used by the auditor in his/her audit tests; (3) to demonstrate how the concept of materiality relates to the financial statement audit; and (4) to reinforce the importance of technical writing skills to effective and efficient communication of audit information. The case involves little class time, and students can complete the case in a very reasonable amount of time outside of class. Feedback from students has been very positive. [ABSTRACT FROM AUTHOR]
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- 2013
- Full Text
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24. 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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