Download This PaperSix Principles for the Effective Use of ChatGPT and other Large Language Models in Accounting
CPA Journal (Forthcoming)
20 Pages Posted: 27 Aug 2023
Date Written: August 24, 2023
Abstract
Large Language Models (LLMs) like ChatGPT can improve the efficiency of common language generation tasks performed by CPAs, but using LLMs creates certain risks. To help CPAs reap the benefits of LLMs while minimizing the risks of this emerging technology we suggest nine principles to guide CPAs as they incorporate LLMs into their work.
Keywords: ChatGPT, Large Language Models, Chatbots, AI
JEL Classification: M4, M15, M40, M41, M42
Suggested Citation: Suggested Citation
Street, Daniel and Wilck, Joseph and Chism, Zachariah, Six Principles for the Effective Use of ChatGPT and other Large Language Models in Accounting (August 24, 2023). CPA Journal (Forthcoming), Available at SSRN: https://ssrn.com/abstract=4551289
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