Results 221 to 230 of about 2,388,437 (341)

Accounting Rules and the Labor Market for Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT In this study, I explore how accounting rules—in particular the restrictiveness of GAAP—have impacted the labor market for accountants. I find that when the rules become more restrictive, there are fewer students majoring in accounting and fewer accountants and auditors overall. The overall number of accounting positions that firms recruit for
ANTHONY LE
wiley   +1 more source

Human + AI in Accounting: Early Evidence from the Field

Journal of Accounting Research, EarlyView.
ABSTRACT This paper provides early evidence on the integration and impact of generative artificial intelligence (GenAI) in accounting at the accountant and task levels. Using survey data from 277 professional accountants, we document substantial heterogeneity in adoption patterns, perceived benefits, and concerns about GenAI.
Jung Ho Choi, Chloe L. Xie
wiley   +1 more source

Generative AI Use by Capital Market Information Intermediaries: Evidence from Seeking Alpha

Journal of Accounting Research, EarlyView.
ABSTRACT We study the use of generative AI for firm‐specific financial analysis on the Seeking Alpha platform. After the initial launch of ChatGPT in November 2022, the share of AI‐generated articles rose sharply to 13.5% of all articles, then declined in late 2023 after Seeking Alpha equated the use of AI to plagiarism and announced a prohibition on ...
Mark T. Bradshaw, Chenyang Ma, Benjamin P. Yost, Yuan Zou   +3 more
wiley   +1 more source

A systematic review and future directions for AI-driven detection of fraud patterns in SACCO transactions. [PDF]

Front Artif Intell
Ampumuza D, Katushabe C, Tamale M.
europepmc   +1 more source

Monitoring Quality of Mafia‐Connected Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi, Jere R. Francis, Antonio Marra, Nicola Pecchiari   +3 more
wiley   +1 more source

In the future workplace: how the Dark Triad influences unethical behavior through the Fraud Pentagon among accounting students. [PDF]

Front Psychol
Albejaidi F, Mughal YH.
europepmc   +1 more source

The Impact of Financial Reporting Mandates on Labor Unions

Journal of Accounting Research, EarlyView.
ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley   +1 more source

Caution Ahead: Numerical Reasoning and Look‐Ahead Bias in AI Models

Journal of Accounting Research, EarlyView.
ABSTRACT Recent work within accounting and finance has highlighted that modern AI systems exhibit superhuman performance on a variety of foundational activities within these fields. However, the literature often does not provide economic rationale for why AI models seem to outperform, largely because these models are a black box.
BRADFORD LEVY
wiley   +1 more source

Boundary-aware dual-discriminator generative adversarial network for data augmentation in financial transaction fraud detection. [PDF]

PLoS One
Zhu H, Wang Z, Xie Y, Yao J.
europepmc   +1 more source