“Let’s Have a Chat:” Applying ChatGPT and Other Large Language Models to the Practice of Forensic Accounting

Authors

Daniel Street, Bucknell UniversityFollow
Joseph Wilck, Bucknell UniversityFollow

Publication Date

2-10-2023

Description

ChatGPT has captured the popular imagination because of its conversational voice, its wide scope of ‘knowledge’, and far-ranging abilities. In this paper, we use an innovative interview method to introduce CPAs to ChatGPT, its development, and the current state of its capabilities. We then draw upon our own expertise to discuss the evolution of large language models, suggest applications of large language models (LLMs) in the field of accounting, critically evaluate LLMs’ current strengths and weaknesses, and propose five principles to effectively and safely leverage LLMs in the accounting domain.

Journal

Journal of Forensic and Investigative Accounting

Volume

15

Issue

2

First Page

1

Department

Accounting and Financial Management

Second Department

Analytics & Operations Management

Link to Published Version

https://dx.doi.org/10.2139/ssrn.4351817

DOI

https://dx.doi.org/10.2139/ssrn.4351817

Recommended Citation

Street, Daniel and Wilck, Joseph. "“Let’s Have a Chat:” Applying ChatGPT and Other Large Language Models to the Practice of Forensic Accounting." (2023) : 1.