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In a Battle Between ChatGPT and Accounting Students, the Students Won

CPA Practice

The questions covered accounting information systems (AIS), auditing, financial accounting, managerial accounting and tax, and varied in difficulty and type, such as true or false, multiple choice, and short answer.

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Academics Pitted Human Accounting Students Against GPT-3, Students Won

Going Concern

The study includes a total of 25,817 questions (25,181 gradable by ChatGPT) that appeared across 869 different class assessments, as well as 2,268 questions from textbook test banks covering topics such as accounting information systems (AIS), auditing, financial accounting, managerial accounting, and tax.

Account 100