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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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The present study examines partisan reactions to presidential election outcomes. Our model investigates the interactive role of political party affiliation on the relationship between identification with the winning party and affect balance. We subsequently examine how tax compliance intentions are influenced by this moderation relationship through affect balance and trust in government. We conducted a quasi-experiment one week prior to the first mass 2016 presidential primary, where 12 of the 50 US states voted to decide which candidates would represent the Republican and Democratic parties in the 2016 US presidential election. Our sample consisted of 205 Republicans and Democrats. We manipulated press releases showing various presidential candidates winning the presidency to examine how matches / mismatches between partisans' political party affiliation and the party winning the election influence citizens' overall feelings, beliefs, and intentions. We find election outcomes generate significant overall positive or negative feelings (i.e., affect balance) among partisans, which influences beliefs about trust in government, and subsequently their tax compliance intentions. Political party moderates the relationship between election outcomes and affect balance in such a way that Democrats experience greater overall positive affect balance when their party wins the election compared to Republicans.