Maloof & Associates (M&A), a well-regarded small auditing and accounting firm in Atlanta, kept a close eye on the media buzz surrounding ChatGPT. The partners knew that they must make decisions soon regarding the new technology, but they did not realize how soon until they lost a long-standing and substantial client to a rival that had…

ChatGPT has emerged as a transformative technology with its remarkable ability to generate human-like responses, propelling its widespread adoption. While prior research has investigated the general landscape of AI-driven tools such as ChatGPT, the current study focuses specifically on exploring learners' experiences and perceptions regarding the…

Integration of ChatGPT into higher education requires assessing university educators' perspectives regarding this novel technology. This study aimed to validate a survey instrument specifically tailored to assess ChatGPT usability and acceptability among university educators based on the Technology Acceptance Model (TAM). The survey instrument…

ChatGPT, a user-friendly and accessible AI tool, offers a revolutionary approach to academic learning. In spite of its benefits, the implementation of ChatGPT into university assignments presents possible risks for students. While extensive global research has studied these risks from students' perspectives, a notable gap exists in comprehending…

This guidance centers around the users of artificial intelligence (AI) in various roles throughout West Virginia PK-12 schools. It is designed to assist individuals such as superintendents, district staff, educators, and support staff in the appropriate and effective use of AI, particularly generative AI technologies, within West Virginia schools.…

Using a quasi-experimental method and content analysis as a technique, this study tests ChatGPT, in its version 4, by assessing its textual characteristics and overall understanding regarding the recognition criteria of provisions under International Accounting Standards (IAS) 37, as issued by the International Accounting Standards Board (IASB).…

Chat Generative Pre-Trained Transformer (ChatGPT) has emerged as a powerful artificial intelligence (AI) tool with an aptitude to transform course design in higher education significantly. While ChatGPT's applications in education are substantially growing, its role in natural sciences, particularly in course planning and content generation among…

The integration of generative artificial intelligence (AI) tools is a paradigm shift in enhanced learning methodologies and assessment techniques. This study explores the adoption of generative AI tools in higher education assessments by examining the perceptions of 353 students through a survey and 17 in-depth interviews. Anchored in the Unified…

As language technologies have become more sophisticated and prevalent, there have been increasing concerns about bias in natural language processing (NLP). Such work often focuses on the effects of bias instead of sources. In contrast, this paper discusses how normative language assumptions and ideologies influence a range of automated language…

This paper investigates the affordances of ChatGPT in higher education and examines how artificial intelligence (AI) technologies may reshape the learning function in higher education. This study utilizes a grounded theory approach to analyze data collected from six sessions of panel discussions with participants from US universities. The study…

Background/purpose: ChatGPT has become one of the groundbreaking examples of artificial intelligence-based chatbots with its capacity to produce texts and engage in human-like conversations. Therefore, it has garnered the attention of people with diverse backgrounds, including educational professionals. The current study aims to investigate how…

Background/Purpose: Integrating artificial intelligence tools within educational settings has generated considerable debate, yet empirical research that offers implications of its usage remains scarce. This study aims to qualitatively assess the perceptions and experiences of school principals and teachers regarding the use of ChatGPT in K-12…

This book provides the latest viewpoints of scientific research in the field of e-business. It is organized into three sections: "Higher Education and Digital Economy Development", "Artificial Intelligence in E-Business", and "Business Intelligence Applications". Chapters focus on China's higher education in…

We sought to apply natural language processing to the task of automatic risk of bias assessment in preclinical literature, which could speed the process of systematic review, provide information to guide research improvement activity, and support translation from preclinical to clinical research. We use 7840 full-text publications describing…

A growing body of research has provided evidence for the foreign language effect on thinking, notably decision-making. Our prior work found reduction of recency effect following positive feedback in a foreign language as compared to the native tongue during even-probability gambling. However, the fundamental mechanisms underlying this effect…