Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries

Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries Abstract ChatGPT frequently appears in the media, with many predicting significant disruptions, especially in the fields of accounting and auditing. Yet research has demonstrated relatively poor performance of ChatGPT on student assessment questions. We extend this research to examine whether more recent ChatGPT models and capabilities can pass major accounting certification exams including ...