Academics Pitted Human Accounting Students Against GPT-3, Students Won
Going Concern
APRIL 24, 2023
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 We also discuss implications for accounting education and research. percent of questions.
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