Ann C. Dzuranin

• Doctor of Philosophy
• Professor (Associate) at Northern Illinois University

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 f...

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 f...

Accounting firms are making significant investments in audit data analytics technologies to modernize their audit services and the audit profession is believed to now be on the verge of a transformation (BDO 2016; Deloitte 2016; EY 2015; Forbes Insights 2015; PwC 2015). In particular, the firms are emphasizing newer technologies such as interactive...

We survey highly-experienced professionals from local accounting firms regarding the adoption of and perceived benefits from data visualization in audit practice. Although the majority of respondents have minimal experience with data visualization, local-firm partners have positive perceptions regarding the value that visualization can have on audi...

Understanding how to use data to formulate and solve business problems provides an opportunity for the accounting professional to become a forward thinking strategic partner in the organization. The challenge for accountants is to develop the skills needed to extract value from data through advanced analytics. The challenge for accounting academic...

Embracing the spirit of the Pathways Commission’s focus of enhancing the value of practitioner/educator exchanges, the inaugural Journal of Information Systems Conference (JISC) brought together 30 academic researchers and 15 practitioners to discuss the current state and the future direction of information technology (IT) audit research and practi...

Spreadsheet use is pervasive in many organizations. Useful as they are, the risk exposure posed by spreadsheets can be enormous. This article discusses how companies can better understand those risks by using the company's business objectives to inventory and classify spreadsheets according to their business purpose.

Employees will usually say they would prefer cold cash rather than a noncash incentive. Interestingly, however, when employee productivity is evaluated using cash incentives versus noncash incentives, noncash incentives have proven to be effective at improving performance and employee satisfaction. This article discusses the issues and provides sev...

The Building Ethical Leaders using an Integrated Ethics Framework (BELIEF) Program was introduced in 2006 at the Northern Illinois University College of Business. The Program was developed to support two learning objectives: (1) increase students’ awareness of ethical issues and (2) strengthen their decision-making abilities regarding these ethical...

This research examines escalation of commitment in team capital investment decisions and the extent to which it can be mitigated using a cognitive prime. Specifically, I examine the use of a cognitive prime as a way to mitigate escalation in two decision-making settings: (1) face-to-face team and (2) computer-mediated team. Continued investment in...

As technology provides more efficient and effective methods for financial reporting, students are encouraged to gain experience using these innovations. The SEC and other global financial communities have mandated the use of XBRL (eXtensible Business Reporting Language) for certain public filings. The following interactive exercise exposes students...

We estimate the incremental tax savings from the 85% deduction for cash dividends from permanently reinvested earnings under the American Jobs Creation Act of 2004. Using 2,196 corporations that report foreign assets or foreign sales in 2002, we find that 282 corporations both report an amount of permanently reinvested earnings and have a foreign t...

This research examines escalation of commitment in capital investment decisions and the extent to which it can be mitigated using a cognitive prime. Specifically, I examine the use of a cognitive prime as a way to mitigate escalation in three decision-making settings: (1) individual, (2) face-to-face team, and (3) computer-mediated team. Continued...