“…Noy and Zhang (2023) demonstrate that ChatGPT leads to enhanced productivity, job satisfaction, and self-efficacy, with a notable advantage for low-ability workers. Although there are papers discussing ChatGPT's implementation in different disciplines such as education, healthcare, medicine, environment, and law (e.g., Aydın & Karaarslan, 2022;Choi et al, 2023;Frye, 2022;Mann, 2023), rare scholars have explored the promising applications of ChatGPT in the accounting field (De Kok, 2023;Gu et al, 2023;Noy & Zhang, 2023). In the rapidly evolving AI landscape, our study serves as one of the initial explorations of ChatGPT in accounting, echoing the calls made in accounting literature for more research dedicated to emerging technologies within the accounting domain (Fisher et al, 2016;Sutton et al, 2016).…”