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

  • David A. Wood
  • , Muskan P. Achhpilia
  • , Mollie T. Adams
  • , Sanaz Aghazadeh
  • , Kazeem Akinyele
  • , Mfon Akpan
  • , Kristian D. Allee
  • , Abigail M. Allen
  • , Elizabeth D. Almer
  • , Daniel Ames
  • , Viktor Arity
  • , Dereck Barr-Pulliam
  • , K. Asli Basoglu
  • , Andrew Belnap
  • , Jeremiah W. Bentley
  • , Terje Berg
  • , Nathan R. Berglund
  • , Erica Berry
  • , Avishek Bhandari
  • , Md Nazmul Hasan Bhuyan
  • Paul W. Black, Eva Blondeel, David Bond, Annika Bonrath, A. Faye Borthick, Erik S. Boyle, Marianne Bradford, Duane M. Brandon, Joseph F. Brazel, Bryan G. Brockbank, Marcus Burger, Dmitri Byzalov, James N. Cannon, Cecil Caro, Abraham H. Carr, Jack Cathey, Ryan Cating, Kimberly Charron, Stacy Chavez, Jason Chen, Jennifer C. Chen, Jennifer W. Chen, Christine Cheng, Xu Cheng, Brant E. Christensen, Kimberly Swanson Church, N. J. Cicone, Patience Constance, Lauren A. Cooper, Candice L. Correia, Joshua Coyne, W. Alec Cram, Asher Curtis, Ronald J. Daigle, Steve Dannemiller, Stephan A. Davenport, Gregory S. Dawson, Karen J.L. De Meyst, Scott Dell, Sebahattin Demirkan, Christine A. Denison, Hrishikesh Desai, Steven Desimone, Leah M. Diehl, Ruth Dimes, Bei Dong, Amy Donnelly, Adam Du Pon, Huijue Kelly Duan, Ada Duffey, Ryan T. Dunn, Mary P. Durkin, Ann C. Dzuranin, Rachel M. Eberle, Matthew S. Ege, Dina El Mahdy, Adam Esplin, Marc Eulerich, Patricia Everaert, Nusrat Farah, Lauren Farish, Michael Favere-Marchesi, Dutch Fayard, Jessica R. Filosa, Melinda Ford, Diana R. Franz, Bachman P. Fulmer, Sarah Fulmer, Zhan Z. Furner, Sonia Gantman, Steve Garner, Jace Garrett, Xin Geng, Joanna Golden, William Goldman, Josue Gomez, Mark Gooley, Shawn P. Granitto, Karen Y. Green, Cindy L. Greenman, Gaurav Gupta, Ronald N. Guymon, Kevin Hale, Christopher J. Harper, S. Allen Hartt, Holly Hawk, Steven R. Hawkins, Erin M. Hawkins, David C. Hay, Rafael Heinzelmann, Cassy D. Henderson, Bradley E. Hendricks, William G. Heninger, Mary S. Hill, Nicole Holden, D. Kip Holderness, Travis P. Holt, Jeffrey L. Hoopes, Sheng Feng Hsieh, Feiqi Huang, Hua Wei Huang, Ting Chiao Huang, Brian W. Huels, Kara Hunter, Patrick J. Hurley, Kerry Inger, Sharif Islam, Isaac Ison, Hussein Issa, Andrew B. Jackson, Scott C. Jackson, Diane J. Janvrin, Peggy D. Jimenez, Daniel Johanson, J. Scott Judd, Brett S. Kawada, Andrea Seaton Kelton, Sara Kern, Jon N. Kerr, Marsha B. Keune, Mindy Hyo Jung Kim, Brian D. Knox, Gregory Kogan, Amr Kotb, Ronja Krane, Joleen Kremin, Kimberly S. Krieg, Jonathan Kugel, Ellen M. Kulset, Chamara Kuruppu, Garrison Laduca, Barbara A. Lamberton, Melvin A. Lamboy-Ruiz, Bradley Lang, Stephannie A. Larocque, Melissa P. Larson, Bradley P. Lawson, James G. Lawson, Lorraine Lee, Margarita M. Lenk, Michelle Li-Kuehne, Jonathan Liljegren, Yi Hung Lin, Wu Po Liu, Zishang Liu, Brandon Lock, James H. Long, Tina Loraas, Suzanne Lowensohn, Thomas R. Loy, Hakim Lyngstadaas, Wim Maas, Jason E. Macgregor, Dag Øivind Madsen, Carissa L. Malone, Maximilian Margolin, Mary E. Marshall, Rachel M. Martin, Colleen Mcclain Mpofu, Chris McCoy, Nicholas C. McGuigan, Dwayne N. McSwain, Michele D. Meckfessel, Mark J. Mellon, Olivia S. Melton, Julie M. Mercado, Steven Mitsuda, Kennedy Modugu, Stephen Moehrle, Amirali Moeini Chaghervand, Kevin Moffitt, Joon Seok Moon, Brigitte Muehlmann, Johnna Murray, Emmanuel S. Mwaungulu, Noah Myers, J. Conrad Naegle, Martin J. Ndicu, Aaron S. Nelson, Anh L. Nguyen, Thomas Niederkofler, Ehsan Nikbakht, Ann D. O’Brien, Kehinde M. Ogunade, Daniel O’Leary, Mitchell J. Oler, Derek K. Oler, Kari Joseph Olsen, John I. Otalor, Kyle W. Outlaw, Michael E. Ozlanski, Jenny Parlier, Jeffrey S. Paterson, Christopher A. Pearson, Michael J. Petersen, Steven T. Petra, Matthew D. Pickard, Jeffrey Pickerd, Robert Pinsker, Catherine Plante, James M. Plecnik, Richard A. Price, Linda A. Quick, Jana Raedy, Robyn Raschke, Julie Ravenscraft, Vernon Richardson, Brett A. Rixom, John F. Robertson, Iyad Rock, Miles A. Romney, Andrea Rozario, Michael F. Ruff, Kathleen Rupley, Ali Saeedi, Aaron Saiewitz, Leigh W. Salzsieder, Sayan Sarkar, Michael Saulls, Tialei A. Scanlan, Tammie J. Schaefer, Daniel Schaupp, Gary P. Schneider, Andreas Seebeck, R. Drew Sellers, Samantha C. Seto, Romi Lee Sevel, Yuxin Shan, Matthew G. Sherwood, Maggie Singorahardjo, Hanna Kristin Skaftadottir, Justyna Skomra, Jason L. Smith, Dallin O. Smith, James Smith, Mason C. Snow, Ryan D. Sommerfeldt, Kate B. Sorensen, Trevor L. Sorensen, Andrew C. Spieler, Matthew A. Stallings, Lesya Stallings, Alan Stancill, Jonathan D. Stanley, Chad M. Stefaniak, Nathaniel M. Stephens, Bryan W. Stewart, Theophanis C. Stratopoulos, Daniel A. Street, Meena Subedi, Scott L. Summers, Charlotte H. Sundkvist, Christina Synn, Amanuel Tadesse, Gregory P. Tapis, Kerri Tassin, Samantha Taylor, Mary Teal, Ryan Teeter, Meredith Tharapos, Jochen C. Theis, Jack Thomas, Kristen S. Thompson, Todd A. Thornock, Wendy Tietz, Anthony M. Travalent, Brad S. Trinkle, J. Mike Truelson, Michael C. Turner, Brandon Vagner, Hamid Vakilzadeh, Jesse van der Geest, Victor van Pelt, Scott D. Vandervelde, Jose Vega, Sandra Vera-Munoz, Brigham Villanueva, Nishani Edirisinghe Vincent, Martin Wagener, Stephanie Walton, Rick C. Warne, Olena V. Watanabe, David Watson, Marcia Weidenmier Watson, Jill Weber, Thomas Weirich, Ashley N. West, Amanda L. Wilford, Aaron B. Wilson, Brian Winrow, Timothy Winrow, Tasia S. Winrow, Denise Wiseman, Annie L. Witte, Bryan D. Wood, Jessica Wood, Darryl Woolley, Nicole S. Wright, Juan Wu, Xiaomei Grazia Xiong, Dimitri Yatsenko, Courtney E. Yazzie, Glen M. Young, Chanyuan Zhang, Aleksandra B. Zimmerman, Emily Zoet
  • Brigham Young University
  • Radboud University
  • Missouri State University
  • E. J. Ourso College of Business
  • University of Wisconsin-Oshkosh
  • Methodist University
  • Sam M. Walton College of Business
  • The School of Business at Portland State
  • Bryant University
  • RMIT University
  • University of Louisville
  • University of Delaware
  • McCombs School of Business
  • Isenberg School of Management
  • NTNU Business School
  • University of San Diego
  • University of Wisconsin-Whitewater
  • North Carolina A and T State Univ.
  • Auburn University at Montgomery
  • Ghent University
  • University of Technology
  • University of Duisburg-Essen
  • Georgia State University
  • Idaho State University
  • Poole College of Management
  • Spears School of Business at Oklahoma State University
  • University of North Carolina at Pembroke
  • Fox School of Business
  • Utah State University
  • Creighton University
  • University of North Carolina at Charlotte
  • University of Central Arkansas
  • Lee Business School
  • Loyola College
  • Central Connecticut State University
  • Brigham Young University-Hawaii
  • University of Missouri-St. Louis
  • University of Mississippi
  • College of Business
  • University of Kansas
  • John Chambers College of Business and Economics
  • Whitworth University
  • Rawls College of Business
  • University of Waterloo
  • Foster School of Business
  • Sam Houston State University
  • The University of Alabama
  • Univ. of Tennessee at Chattanooga
  • W. P. Carey School of Business
  • Francis Marion University
  • Iowa State University
  • Arkansas State University
  • College of the Holy Cross
  • University of Montana
  • University of Auckland
  • Muma College of Business
  • University of Missouri-Kansas City
  • Georgia Southern University
  • Sacred Heart University Fairfield
  • University of Wisconsin-Stevens Point
  • Northern Illinois University
  • Texas A and M University
  • Morgan State University
  • Woody L. Hunt College of Business
  • Southern Illinois University Carbondale
  • Hankamer School of Business
  • Beedie School of Business
  • Virginia Tech, Pamplin College of Business
  • Southern Utah University
  • University of Toledo
  • University of Tampa
  • East Carolina University
  • Bentley University
  • Tennessee Tech University
  • Wilbur O. and Ann Powers College of Business
  • Berry College
  • Fogelman College of Business and Economics
  • Northeastern University
  • Lutgert College of Business
  • Utah Tech University
  • Cameron School of Business
  • Gies College of Business
  • Grand Valley State University
  • Boise State University
  • University of Agder
  • University of North Carolina at Chapel Hill
  • Kennesaw State University
  • West Virginia University
  • College of Management
  • Pace University
  • National Cheng Kung University
  • Monash University
  • Fairfield University
  • Truman State University
  • Rutgers Business School—Newark and New Brunswick
  • UNSW Business School
  • Beacom School of Business
  • University of North Texas
  • Auditing and Law
  • College of Business Administration
  • Woodbury University
  • Middle Tennessee State University
  • Gonzaga University
  • University of Dayton
  • George Mason University School of Business
  • Zayed University
  • Christopher Newport University
  • University of South-Eastern Norway
  • Samford University
  • University of Hartford
  • Mendoza College of Business
  • Bucknell University
  • College of Business
  • University of Houston-Downtown
  • Baruch College
  • The University of Vermont
  • University of Bremen
  • Department of Accounting and Operations Management
  • Tilburg School of Economics and Management
  • Rotterdam School of Management, Erasmus University
  • Florida State University
  • Appalachian State University
  • Augustana College, Rock Island
  • Department of Accounting
  • California State University, Northridge
  • Babson College
  • Palm Beach Atlantic University
  • Utah Valley University
  • Frank G. Zarb School of Business
  • Wisconsin School of Business
  • University of Southern California
  • University of Wyoming College of Business
  • University of Calabar
  • Susquehanna University
  • Dept. 2715 North Dakota State University
  • College of Business
  • University of New Hampshire Durham
  • Loyola Marymount University
  • University of Oklahoma
  • University of Nevada, Reno
  • Lewis University
  • University of Minnesota Crookston
  • University of Mary Washington
  • WHU - Otto Beisheim School of Management
  • California State University, Monterey Bay
  • Constructor University
  • Kent State University
  • York University
  • University of Wisconsin-Eau Claire
  • Department of Accounting
  • University of Iceland
  • Black School of Business
  • West Texas A and M University
  • WASHINGTON STATE UNIVERSITY
  • California State University, Fullerton
  • Carson College of Business
  • Darla Moore School of Business
  • Kogod School of Business
  • University of New Orleans
  • Rowe School of Business
  • University of Pittsburgh
  • Emporia State University
  • University of Southern Denmark
  • College of Business
  • Lone Star College
  • Stephen F. Austin State University
  • Trinity University
  • Central Michigan University
  • College of Business Administration
  • IE University
  • Ohio University College of Business
  • Eastern New Mexico University
  • Minnesota State University - Mankato
  • University of Central Florida College of Business
  • Unaffiliated
  • University of Idaho
  • James Madison University
  • McCoy College of Business
  • University of Texas at San Antonio
  • Ferris State University

Research output: Contribution to journalArticlepeer-review

Original languageEnglish
Pages (from-to)81-108
Number of pages28
JournalIssues in Accounting Education
Volume38
Issue number4
DOIs
StatePublished - Nov 2023
Externally publishedYes

ASJC Scopus Subject Areas

  • Accounting
  • Education

Keywords

  • GPT-3
  • accounting education
  • artificial intelligence
  • assessment
  • chat bots
  • crowdsourcing

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