A Scoping Review of ChatGPT Research in Accounting and Finance
This paper provides a review of recent publications and working papers on ChatGPT and related Large Language Models (LLMs) in accounting and finance. The aim is to understand the current state of research in these two areas and identify potential research opportunities for future inquiry. We identify three common themes from these earlier studies. The first theme focuses on applications of ChatGPT and LLMs in various fields of accounting and finance. The second theme utilizes ChatGPT and LLMs as a new research tool by leveraging their capabilities such as classification, summarization, and text generation. The third theme investigates implications of LLM adoption for accounting and finance professionals, as well as for various organizations and sectors. While these earlier studies provide valuable insights, they leave many important questions unanswered or partially addressed. We propose venues for further exploration and provide technical guidance for researchers seeking to employ ChatGPT and related LLMs as a tool for their research.
Code (0)
등록된 구현이 없습니다.
Tasks
Text GenerationSimilar Papers 제목 키워드 기반
Ethical Implications of ChatGPT in Higher Education: A Scoping Review
This scoping review explores the ethical challenges of using ChatGPT in higher education. By reviewing recent academic articles in English, Chinese, and Japanese, we aimed to provide a deep dive review and identify gaps …
ArticlesMisinformationPotential Societal Biases of ChatGPT in Higher Education: A Scoping Review
Purpose:Generative Artificial Intelligence (GAI) models, such as ChatGPT, may inherit or amplify societal biases due to their training on extensive datasets. With the increasing usage of GAI by students, faculty, and sta…
ArticlesToward a Semi-Automated Scoping Review of Virtual Human Smiles
Smiles are a fundamental facial expression for successful human-agent communication. The growing number of publications in this domain presents an opportunity for future research and design to be informed by a scoping re…
Large Language Models Don't Make Sense of Word Problems. A Scoping Review from a Mathematics Education Perspective
The progress of Large Language Models (LLMs) like ChatGPT raises the question of how they can be integrated into education. One hope is that they can support mathematics learning, including word-problem solving. Since LL…
Mathematical ReasoningLarge Language Models and Video Games: A Preliminary Scoping Review
Large language models (LLMs) hold interesting potential for the design, development, and research of video games. Building on the decades of prior research on generative AI in games, many researchers have sped to investi…