The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?
Wood, DA
Achhpilia, MP
Adams, MT
Aghazadeh, S
Akinyele, K
Akpan, M
Allee, KD
Allen, AM
Almer, ED
Ames, D
Arity, V
Barr-Pulliam, D
Basoglu, KA
Belnap, A
Bentley, JW
Berg, T
Berglund, NR
Berry, E
Bhandari, A
Bhuyan, MNH
Black, PW
Blondeel, E
Bond, D
Bonrath, A
Borthick, AF
Boyle, ES
Bradford, M
Brandon, DM
Brazel, JF
Brockbank, BG
Burger, M
Byzalov, D
Cannon, JN
Caro, C
Carr, AH
Cathey, J
Cating, R
Charron, K
Chavez, S
Chen, J
Chen, JC
Chen, JW
Cheng, C
Cheng, X
Christensen, BE
Church, KS
Cicone, NJ
Constance, P
Cooper, LA
Correia, CL
Coyne, J
Cram, WA
Curtis, A
Daigle, RJ
Dannemiller, S
Davenport, SA
Dawson, GS
Meyst, KJLD
Dell, S
Demirkan, S
Denison, CA
Desai, H
Desimone, S
Diehl, LM
Dimes, R
Dong, B
Donnelly, A
du Pon, A
Duan, HK
Duffey, A
Dunn, RT
Durkin, MP
Dzuranin, AC
Eberle, RM
Ege, MS
El Mahdy, D
Esplin, A
Eulerich, M
Everaert, P
Farah, N
Farish, L
Favere-Marchesi, M
Fayard, D
Filosa, JR
Ford, M
Franz, DR
Fulmer, BP
Fulmer, S
Furner, ZZ
Gantman, S
Garner, S
Garrett, J
Geng, X
Golden, J
Goldman, W
Gomez, J
Gooley, M
Granitto, SP
Green, KY
Greenman, CL
Gupta, G
Guymon, RN
Hale, K
Harper, CJ
Hartt, SA
Hawk, H
Hawkins, SR
Hawkins, EM
Hay, DC
Heinzelmann, R
Henderson, CD
Hendricks, BE
Heninger, WG
Hill, MS
Holden, N
Holderness, DK
Holt, TP
Hoopes, JL
Hsieh, S-F
Huang, F
Huang, H-W
Huang, T-C
Huels, BW
Hunter, K
Hurley, PJ
Inger, K
Islam, S
Ison, I
Issa, H
Jackson, AB
Jackson, SC
Janvrin, DJ
Jimenez, PD
Johanson, D
Judd, JS
Kawada, BS
Kelton, AS
Kern, S
Kerr, JN
Keune, MB
Kim, MHJ
Knox, BD
Kogan, G
Kotb, A
Krane, R
Kremin, J
Krieg, KS
Kugel, J
Kulset, EM
Kuruppu, C
Laduca, G
Lamberton, BA
Lamboy-Ruiz, MA
Lang, B
Larocque, SA
Larson, MP
Lawson, BP
Lawson, JG
Lee, L
Lenk, MM
Li-Kuehne, M
Liljegren, J
Lin, Y-H
Liu, W-P
Liu, Z
Lock, B
Long, JH
Loraas, T
Lowensohn, S
Loy, TR
Lyngstadaas, H
Maas, W
Macgregor, JE
Madsen, DO
Malone, CL
Margolin, M
Marshall, ME
Martin, RM
Mpofu, CM
Mccoy, C
Mcguigan, NC
Mcswain, DN
Meckfessel, MD
Mellon, MJ
Melton, OS
Mercado, JM
Mitsuda, S
Modugu, K
Moehrle, S
Chaghervand, AM
Mof, K
Moon, JS
Muehlmann, B
Murray, J
Mwaungulu, ES
Myers, N
Naegle, JC
Ndicu, MJ
Nelson, AS
Nguyen, AL
Niederko, T
Nikbakht, E
O'Brien, AD
Ogunade, KM
O'Leary, D
Oler, MJ
Oler, DK
Olsen, KJ
Otalor, JI
Outlaw, KW
Ozlanski, ME
Parlier, J
Paterson, JS
Pearson, CA
Petersen, MJ
Petra, ST
Pickard, MD
Pickerd, J
Pinsker, R
Plante, C
Plec, JM
Iii, RAP
Quick, LA
Raedy, J
Raschke, R
Ravenscraft, J
Richardson, V
Rixom, BA
Robertson, JF
Rock, I
Romney, MA
Rozario, A
Ruff, MF
Rupley, K
Saeedi, A
Saiewitz, A
Salzsieder, LW
Sarkar, S
Saulls, M
Scanlan, TA
Schaefer, TJ
Schaupp, D
Schneider, GP
Seebeck, A
Sellers, RD
Seto, SC
Sevel, R-L
Shan, Y
Sherwood, MG
Singorahardjo, M
Skaftadottir, HK
Skomra, J
Smith, JL
Smith, DO
Smith, J
Snow, MC
Sommerfeldt, RD
Sorensen, KB
Sorensen, TL
Spieler, AC
Stallings, MA
Stallings, L
Stancill, A
Stanley, JD
Stefaniak, CM
Stephens, NM
Stewart, BW
Stratopoulos, TC
Street, DA
Subedi, M
Summers, SL
Sundkvist, CH
Synn, C
Tadesse, A
Tapis, GP
Tassin, K
Taylor, S
Teal, M
Teeter, R
Tharapos, M
Theis, JC
Thomas, J
Thompson, KS
Thornock, TA
Tietz, W
Travalent, AM
Trinkle, BS
Truelson, JM
Turner, MC
Vagner, B
Vakilzadeh, H
Geest, JVD
Pelt, VV
Vandervelde, SD
Vega, J
Vera-Mun, S
Villanueva, B
Vincent, NE
Wagener, M
Walton, S
Warne, RC
V. Watanabe, O
Watson, D
Watson, MW
Weber, J
Weirich, T
West, AN
Wilford, AL
Wilson, AB
Winrow, B
Winrow, T
Winrow, TS
Wiseman, D
Witte, AL
Wood, BD
Wood, J
Woolley, D
Wright, NS
Wu, J
Xiong, XG
Yatsenko, D
Yazzie, CE
Young, GM
Zhang, CA
Zimmerman, AB
Zoet, E
- Publisher:
- AMER ACCOUNTING ASSOC
- Publication Type:
- Journal Article
- Citation:
- ISSUES IN ACCOUNTING EDUCATION, 2023, 38, (4), pp. 81-108
- Issue Date:
- 2023-11
Closed Access
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retrieve (16).pdf | Published version | 1.18 MB | Adobe PDF |
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Full metadata record
Field | Value | Language |
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dc.contributor.author | Wood, DA | |
dc.contributor.author | Achhpilia, MP | |
dc.contributor.author | Adams, MT | |
dc.contributor.author | Aghazadeh, S | |
dc.contributor.author | Akinyele, K | |
dc.contributor.author | Akpan, M | |
dc.contributor.author | Allee, KD | |
dc.contributor.author | Allen, AM | |
dc.contributor.author | Almer, ED | |
dc.contributor.author | Ames, D | |
dc.contributor.author | Arity, V | |
dc.contributor.author | Barr-Pulliam, D | |
dc.contributor.author | Basoglu, KA | |
dc.contributor.author | Belnap, A | |
dc.contributor.author | Bentley, JW | |
dc.contributor.author | Berg, T | |
dc.contributor.author | Berglund, NR | |
dc.contributor.author | Berry, E | |
dc.contributor.author | Bhandari, A | |
dc.contributor.author | Bhuyan, MNH | |
dc.contributor.author | Black, PW | |
dc.contributor.author | Blondeel, E | |
dc.contributor.author |
Bond, D https://orcid.org/0000-0001-5134-4469 |
|
dc.contributor.author | Bonrath, A | |
dc.contributor.author | Borthick, AF | |
dc.contributor.author | Boyle, ES | |
dc.contributor.author | Bradford, M | |
dc.contributor.author | Brandon, DM | |
dc.contributor.author | Brazel, JF | |
dc.contributor.author | Brockbank, BG | |
dc.contributor.author | Burger, M | |
dc.contributor.author | Byzalov, D | |
dc.contributor.author | Cannon, JN | |
dc.contributor.author | Caro, C | |
dc.contributor.author | Carr, AH | |
dc.contributor.author | Cathey, J | |
dc.contributor.author | Cating, R | |
dc.contributor.author | Charron, K | |
dc.contributor.author | Chavez, S | |
dc.contributor.author | Chen, J | |
dc.contributor.author | Chen, JC | |
dc.contributor.author | Chen, JW | |
dc.contributor.author | Cheng, C | |
dc.contributor.author | Cheng, X | |
dc.contributor.author | Christensen, BE | |
dc.contributor.author | Church, KS | |
dc.contributor.author | Cicone, NJ | |
dc.contributor.author | Constance, P | |
dc.contributor.author | Cooper, LA | |
dc.contributor.author | Correia, CL | |
dc.contributor.author | Coyne, J | |
dc.contributor.author | Cram, WA | |
dc.contributor.author | Curtis, A | |
dc.contributor.author | Daigle, RJ | |
dc.contributor.author | Dannemiller, S | |
dc.contributor.author | Davenport, SA | |
dc.contributor.author | Dawson, GS | |
dc.contributor.author | Meyst, KJLD | |
dc.contributor.author | Dell, S | |
dc.contributor.author | Demirkan, S | |
dc.contributor.author | Denison, CA | |
dc.contributor.author | Desai, H | |
dc.contributor.author | Desimone, S | |
dc.contributor.author | Diehl, LM | |
dc.contributor.author | Dimes, R | |
dc.contributor.author | Dong, B | |
dc.contributor.author | Donnelly, A | |
dc.contributor.author | du Pon, A | |
dc.contributor.author | Duan, HK | |
dc.contributor.author | Duffey, A | |
dc.contributor.author | Dunn, RT | |
dc.contributor.author | Durkin, MP | |
dc.contributor.author | Dzuranin, AC | |
dc.contributor.author | Eberle, RM | |
dc.contributor.author | Ege, MS | |
dc.contributor.author | El Mahdy, D | |
dc.contributor.author | Esplin, A | |
dc.contributor.author | Eulerich, M | |
dc.contributor.author | Everaert, P | |
dc.contributor.author | Farah, N | |
dc.contributor.author | Farish, L | |
dc.contributor.author | Favere-Marchesi, M | |
dc.contributor.author | Fayard, D | |
dc.contributor.author | Filosa, JR | |
dc.contributor.author | Ford, M | |
dc.contributor.author | Franz, DR | |
dc.contributor.author | Fulmer, BP | |
dc.contributor.author | Fulmer, S | |
dc.contributor.author | Furner, ZZ | |
dc.contributor.author | Gantman, S | |
dc.contributor.author | Garner, S | |
dc.contributor.author | Garrett, J | |
dc.contributor.author | Geng, X | |
dc.contributor.author | Golden, J | |
dc.contributor.author | Goldman, W | |
dc.contributor.author | Gomez, J | |
dc.contributor.author | Gooley, M | |
dc.contributor.author | Granitto, SP | |
dc.contributor.author | Green, KY | |
dc.contributor.author | Greenman, CL | |
dc.contributor.author | Gupta, G | |
dc.contributor.author | Guymon, RN | |
dc.contributor.author | Hale, K | |
dc.contributor.author | Harper, CJ | |
dc.contributor.author | Hartt, SA | |
dc.contributor.author | Hawk, H | |
dc.contributor.author | Hawkins, SR | |
dc.contributor.author | Hawkins, EM | |
dc.contributor.author | Hay, DC | |
dc.contributor.author | Heinzelmann, R | |
dc.contributor.author | Henderson, CD | |
dc.contributor.author | Hendricks, BE | |
dc.contributor.author | Heninger, WG | |
dc.contributor.author | Hill, MS | |
dc.contributor.author | Holden, N | |
dc.contributor.author | Holderness, DK | |
dc.contributor.author | Holt, TP | |
dc.contributor.author | Hoopes, JL | |
dc.contributor.author | Hsieh, S-F | |
dc.contributor.author | Huang, F | |
dc.contributor.author | Huang, H-W | |
dc.contributor.author | Huang, T-C | |
dc.contributor.author | Huels, BW | |
dc.contributor.author | Hunter, K | |
dc.contributor.author | Hurley, PJ | |
dc.contributor.author | Inger, K | |
dc.contributor.author | Islam, S | |
dc.contributor.author | Ison, I | |
dc.contributor.author | Issa, H | |
dc.contributor.author | Jackson, AB | |
dc.contributor.author | Jackson, SC | |
dc.contributor.author | Janvrin, DJ | |
dc.contributor.author | Jimenez, PD | |
dc.contributor.author | Johanson, D | |
dc.contributor.author | Judd, JS | |
dc.contributor.author | Kawada, BS | |
dc.contributor.author | Kelton, AS | |
dc.contributor.author | Kern, S | |
dc.contributor.author | Kerr, JN | |
dc.contributor.author | Keune, MB | |
dc.contributor.author | Kim, MHJ | |
dc.contributor.author | Knox, BD | |
dc.contributor.author | Kogan, G | |
dc.contributor.author | Kotb, A | |
dc.contributor.author | Krane, R | |
dc.contributor.author | Kremin, J | |
dc.contributor.author | Krieg, KS | |
dc.contributor.author | Kugel, J | |
dc.contributor.author | Kulset, EM | |
dc.contributor.author | Kuruppu, C | |
dc.contributor.author | Laduca, G | |
dc.contributor.author | Lamberton, BA | |
dc.contributor.author | Lamboy-Ruiz, MA | |
dc.contributor.author | Lang, B | |
dc.contributor.author | Larocque, SA | |
dc.contributor.author | Larson, MP | |
dc.contributor.author | Lawson, BP | |
dc.contributor.author | Lawson, JG | |
dc.contributor.author | Lee, L | |
dc.contributor.author | Lenk, MM | |
dc.contributor.author | Li-Kuehne, M | |
dc.contributor.author | Liljegren, J | |
dc.contributor.author | Lin, Y-H | |
dc.contributor.author | Liu, W-P | |
dc.contributor.author | Liu, Z | |
dc.contributor.author | Lock, B | |
dc.contributor.author | Long, JH | |
dc.contributor.author | Loraas, T | |
dc.contributor.author | Lowensohn, S | |
dc.contributor.author | Loy, TR | |
dc.contributor.author | Lyngstadaas, H | |
dc.contributor.author | Maas, W | |
dc.contributor.author | Macgregor, JE | |
dc.contributor.author | Madsen, DO | |
dc.contributor.author | Malone, CL | |
dc.contributor.author | Margolin, M | |
dc.contributor.author | Marshall, ME | |
dc.contributor.author | Martin, RM | |
dc.contributor.author | Mpofu, CM | |
dc.contributor.author | Mccoy, C | |
dc.contributor.author | Mcguigan, NC | |
dc.contributor.author | Mcswain, DN | |
dc.contributor.author | Meckfessel, MD | |
dc.contributor.author | Mellon, MJ | |
dc.contributor.author | Melton, OS | |
dc.contributor.author | Mercado, JM | |
dc.contributor.author | Mitsuda, S | |
dc.contributor.author | Modugu, K | |
dc.contributor.author | Moehrle, S | |
dc.contributor.author | Chaghervand, AM | |
dc.contributor.author | Mof, K | |
dc.contributor.author | Moon, JS | |
dc.contributor.author | Muehlmann, B | |
dc.contributor.author | Murray, J | |
dc.contributor.author | Mwaungulu, ES | |
dc.contributor.author | Myers, N | |
dc.contributor.author | Naegle, JC | |
dc.contributor.author | Ndicu, MJ | |
dc.contributor.author | Nelson, AS | |
dc.contributor.author | Nguyen, AL | |
dc.contributor.author | Niederko, T | |
dc.contributor.author | Nikbakht, E | |
dc.contributor.author | O'Brien, AD | |
dc.contributor.author | Ogunade, KM | |
dc.contributor.author | O'Leary, D | |
dc.contributor.author | Oler, MJ | |
dc.contributor.author | Oler, DK | |
dc.contributor.author | Olsen, KJ | |
dc.contributor.author | Otalor, JI | |
dc.contributor.author | Outlaw, KW | |
dc.contributor.author | Ozlanski, ME | |
dc.contributor.author | Parlier, J | |
dc.contributor.author | Paterson, JS | |
dc.contributor.author | Pearson, CA | |
dc.contributor.author | Petersen, MJ | |
dc.contributor.author | Petra, ST | |
dc.contributor.author | Pickard, MD | |
dc.contributor.author | Pickerd, J | |
dc.contributor.author | Pinsker, R | |
dc.contributor.author | Plante, C | |
dc.contributor.author | Plec, JM | |
dc.contributor.author | Iii, RAP | |
dc.contributor.author | Quick, LA | |
dc.contributor.author | Raedy, J | |
dc.contributor.author | Raschke, R | |
dc.contributor.author | Ravenscraft, J | |
dc.contributor.author | Richardson, V | |
dc.contributor.author | Rixom, BA | |
dc.contributor.author | Robertson, JF | |
dc.contributor.author | Rock, I | |
dc.contributor.author | Romney, MA | |
dc.contributor.author | Rozario, A | |
dc.contributor.author | Ruff, MF | |
dc.contributor.author | Rupley, K | |
dc.contributor.author | Saeedi, A | |
dc.contributor.author | Saiewitz, A | |
dc.contributor.author | Salzsieder, LW | |
dc.contributor.author | Sarkar, S | |
dc.contributor.author | Saulls, M | |
dc.contributor.author | Scanlan, TA | |
dc.contributor.author | Schaefer, TJ | |
dc.contributor.author | Schaupp, D | |
dc.contributor.author | Schneider, GP | |
dc.contributor.author | Seebeck, A | |
dc.contributor.author | Sellers, RD | |
dc.contributor.author | Seto, SC | |
dc.contributor.author | Sevel, R-L | |
dc.contributor.author | Shan, Y | |
dc.contributor.author | Sherwood, MG | |
dc.contributor.author | Singorahardjo, M | |
dc.contributor.author | Skaftadottir, HK | |
dc.contributor.author | Skomra, J | |
dc.contributor.author | Smith, JL | |
dc.contributor.author | Smith, DO | |
dc.contributor.author | Smith, J | |
dc.contributor.author | Snow, MC | |
dc.contributor.author | Sommerfeldt, RD | |
dc.contributor.author | Sorensen, KB | |
dc.contributor.author | Sorensen, TL | |
dc.contributor.author | Spieler, AC | |
dc.contributor.author | Stallings, MA | |
dc.contributor.author | Stallings, L | |
dc.contributor.author | Stancill, A | |
dc.contributor.author | Stanley, JD | |
dc.contributor.author | Stefaniak, CM | |
dc.contributor.author | Stephens, NM | |
dc.contributor.author | Stewart, BW | |
dc.contributor.author | Stratopoulos, TC | |
dc.contributor.author | Street, DA | |
dc.contributor.author | Subedi, M | |
dc.contributor.author | Summers, SL | |
dc.contributor.author | Sundkvist, CH | |
dc.contributor.author | Synn, C | |
dc.contributor.author | Tadesse, A | |
dc.contributor.author | Tapis, GP | |
dc.contributor.author | Tassin, K | |
dc.contributor.author | Taylor, S | |
dc.contributor.author | Teal, M | |
dc.contributor.author | Teeter, R | |
dc.contributor.author | Tharapos, M | |
dc.contributor.author | Theis, JC | |
dc.contributor.author | Thomas, J | |
dc.contributor.author | Thompson, KS | |
dc.contributor.author | Thornock, TA | |
dc.contributor.author | Tietz, W | |
dc.contributor.author | Travalent, AM | |
dc.contributor.author | Trinkle, BS | |
dc.contributor.author | Truelson, JM | |
dc.contributor.author | Turner, MC | |
dc.contributor.author | Vagner, B | |
dc.contributor.author | Vakilzadeh, H | |
dc.contributor.author | Geest, JVD | |
dc.contributor.author | Pelt, VV | |
dc.contributor.author | Vandervelde, SD | |
dc.contributor.author | Vega, J | |
dc.contributor.author | Vera-Mun, S | |
dc.contributor.author | Villanueva, B | |
dc.contributor.author | Vincent, NE | |
dc.contributor.author | Wagener, M | |
dc.contributor.author | Walton, S | |
dc.contributor.author | Warne, RC | |
dc.contributor.author | V. Watanabe, O | |
dc.contributor.author | Watson, D | |
dc.contributor.author | Watson, MW | |
dc.contributor.author | Weber, J | |
dc.contributor.author | Weirich, T | |
dc.contributor.author | West, AN | |
dc.contributor.author | Wilford, AL | |
dc.contributor.author | Wilson, AB | |
dc.contributor.author | Winrow, B | |
dc.contributor.author | Winrow, T | |
dc.contributor.author | Winrow, TS | |
dc.contributor.author | Wiseman, D | |
dc.contributor.author | Witte, AL | |
dc.contributor.author | Wood, BD | |
dc.contributor.author | Wood, J | |
dc.contributor.author | Woolley, D | |
dc.contributor.author | Wright, NS | |
dc.contributor.author | Wu, J | |
dc.contributor.author | Xiong, XG | |
dc.contributor.author | Yatsenko, D | |
dc.contributor.author | Yazzie, CE | |
dc.contributor.author | Young, GM | |
dc.contributor.author | Zhang, CA | |
dc.contributor.author | Zimmerman, AB | |
dc.contributor.author | Zoet, E | |
dc.date.accessioned | 2024-03-10T21:27:22Z | |
dc.date.available | 2024-03-10T21:27:22Z | |
dc.date.issued | 2023-11 | |
dc.identifier.citation | ISSUES IN ACCOUNTING EDUCATION, 2023, 38, (4), pp. 81-108 | |
dc.identifier.issn | 0739-3172 | |
dc.identifier.issn | 1558-7983 | |
dc.identifier.uri | http://hdl.handle.net/10453/176415 | |
dc.description.abstract | <jats:title>ABSTRACT</jats:title> <jats:p>ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond to users’ questions. 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 percent of questions and partially correct answers for an additional 9.4 percent of questions. When considering point values for questions, students significantly outperform ChatGPT with a 76.7 percent average on assessments compared to 47.5 percent for ChatGPT if no partial credit is awarded and 56.5 percent if partial credit is awarded. Still, ChatGPT performs better than the student average for 15.8 percent of assessments when we include partial credit. We provide evidence of how ChatGPT performs on different question types, accounting topics, class levels, open/closed assessments, and test bank questions. We also discuss implications for accounting education and research.</jats:p> | |
dc.language | English | |
dc.publisher | AMER ACCOUNTING ASSOC | |
dc.relation.ispartof | ISSUES IN ACCOUNTING EDUCATION | |
dc.relation.isbasedon | 10.2308/ISSUES-2023-013 | |
dc.rights | info:eu-repo/semantics/closedAccess | |
dc.subject | 1302 Curriculum and Pedagogy, 1501 Accounting, Auditing and Accountability | |
dc.subject.classification | 3501 Accounting, auditing and accountability | |
dc.title | The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions? | |
dc.type | Journal Article | |
utslib.citation.volume | 38 | |
utslib.for | 1302 Curriculum and Pedagogy | |
utslib.for | 1501 Accounting, Auditing and Accountability | |
pubs.organisational-group | University of Technology Sydney | |
pubs.organisational-group | University of Technology Sydney/Faculty of Business | |
pubs.organisational-group | University of Technology Sydney/Faculty of Business/Accounting Discipline | |
utslib.copyright.status | closed_access | * |
dc.date.updated | 2024-03-10T21:27:19Z | |
pubs.issue | 4 | |
pubs.publication-status | Published | |
pubs.volume | 38 | |
utslib.citation.issue | 4 |
Abstract:
ABSTRACT
ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond to users’ questions. 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 percent of questions and partially correct answers for an additional 9.4 percent of questions. When considering point values for questions, students significantly outperform ChatGPT with a 76.7 percent average on assessments compared to 47.5 percent for ChatGPT if no partial credit is awarded and 56.5 percent if partial credit is awarded. Still, ChatGPT performs better than the student average for 15.8 percent of assessments when we include partial credit. We provide evidence of how ChatGPT performs on different question types, accounting topics, class levels, open/closed assessments, and test bank questions. We also discuss implications for accounting education and research.
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