Brett A. Rixom’s research while affiliated with University of Nevada, Reno and other places

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 We are very grateful to Janet Samuels (editor), for her willingness to consider such a different paper. She was fantastic through the process. We also thank two anonymous reviewers and OpenAI for making ChatGPT freely available for use. 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.

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.

Organizations often turn to extrinsic motivators to improve employee effort and performance, with mixed results. In this research, performance-based benefits and accountability are explored to assess whether they differentially affect where effort is exerted and how they influence overall performance. The study proposes that effort can be divided into two components—strategic effort and execution effort—and that each component will influence overall performance differently. The study uses a scenario-based experiment involving a complex and unfamiliar task. The results indicate that workers motivated by performance-based benefits increase the use of strategic effort, which improves performance through the identification of critical problems, and they develop a better overall strategy relative to workers who are held accountable. The study also indicates that while accountability increased the use of execution effort, the additional effort did not improve performance in the complex task setting. The study highlights the importance of aligning an extrinsic motivator to the type of effort desired for a particular task.

There is concern that rather than critically deliberating specific circumstances, auditors focus on selecting and documenting defensible audit positions. Currently, subordinate auditors perform tasks mindful that they will be accountable for their work both inside (e.g., partners) and outside (e.g., PCAOB) the firm and adopt “implementation intentions” based on previous review experiences to guide their performance. In the context of fraud‐detection planning, we consider an alternative approach in which subordinate auditors work under contingent reward agreements under which they will be compensated for effective fraud‐detection plans. Lacking an anticipated course of action, they invoke a “deliberative mindset” in order to create a task strategy. In an experiment, auditors completed a fraud‐detection planning task under contingent rewards, accountability, or anonymity. We find that auditors operating under contingent rewards used deliberative mindsets. They were better able to identify potential fraud, select more effective procedures, and plan more hours for effective procedures. Auditors under accountability completed the planning task based on implementation intentions. They focused on broadly increasing audit hours across procedures, including allocating significantly more hours to less effective procedures. Mediation analysis shows that improved planning performance resulted from the use of deliberative mindsets and not implementation intentions.

This research investigates both the downstream effect of perceived brand authenticity on consumers' actual, consequential choice and the important role of inferred brand dedication in the relationship between perceived brand authenticity, anticipated quality, and purchase intentions. We also investigate the interactive effect of two source‐related factors—intrinsic motivation and congruity—on consumers' brand authenticity perceptions. We present findings from three studies using different product categories (utilitarian/consumable: hand sanitizer; hedonic/consumable: chocolate; hedonic/non‐consumable: sunglasses). Study 1 shows that consumers use information regarding the intrinsic motivation of those behind the brand and congruity between the brand's actions and what it represents to consumers when forming brand authenticity perceptions and that intrinsic motivation and congruity interact to increase authenticity perceptions. We anticipate that consumers' positivity toward brands perceived as authentic will extend to actual choice through anticipated quality. Study 2 demonstrates that consumers choose authentic brands over inauthentic brands above what chance would dictate and anticipated quality can forecast this choice. Next, we extend our collective process knowledge by exploring an underlying reason why consumers anticipate that brands presented through marketing communications as authentic will have higher quality. We suggest that when managers present brands as authentic, consumers infer greater dedication of those behind the brand and inferred dedication influences anticipated product quality. Study 3 provides support and uncovers a serial mediation process, highlighting the importance of inferred dedication. Specifically, perceived brand authenticity increases consumers' brand dedication inferences, which in turn increases anticipated product quality, and ultimately purchase intentions.

Under resource dependence theory, firms should benefit from diverse boards of directors. Ethical arguments also highlight that boards should be as diverse as the stakeholders and communities that they serve. In an attempt to increase diversity and women’s presence on boards of directors, legislative efforts have enacted gender quotas. We examine how such efforts are perceived by U.S. market participants. We expect that when a firm operating under a quota law meets only the minimum requirement, investors will view the female directors through the lens of token status theory and invest fewer resources in that firm than they will in a firm that exceeds the quota minimum or has the same composition but is not under a quota law. Through an experiment with 207 MTurk participants, we manipulated whether a firm was or was not under a quota law and whether the number of female board members was just at or exceeded the law’s minimum compliance. We find evidence that under a quota system, U.S. market participants tend to view female directors as tokens when the firm is just at the quota minimum, and these perceptions both affect their view of the firm’s prospects and negatively influence investment decisions. Importantly, however, we find that these negative effects can be offset and that resource dependence theory holds if the firm exceeds the quota, signaling that the hiring of female directors is not simply compliance-dependent and subsequently leading U.S. market participants to invest more resources in the firm.

This study examines public perceptions of potential overseers charged with ensuring that relief packages are distributed to the intended audience. In an experiment, we assess perceptions of trustworthiness and fraud reduction ability between government and public accounting firm employees in the context of relief package oversight. While actual ability is important, public perceptions of overseer ability is also essential for relief packages to be fully effective. We find that people, regardless of their political party affiliation, rate public accounting firm employees as more trustworthy and better able to reduce fraud than government employees. For government oversight, participant political party affiliation influences perceptions of employee ability and is mediated by general trust in government. These findings suggest public accounting firms are a viable alternative to increase public perceptions that relief packages are distributed effectively. Initial evidence suggests educating the public on the role of career government employees may raise public opinion. Data Availability: Data are available from the authors upon request. JEL Classifications: H12, H84, M41, M48.

While gift‐givers typically wrap gifts prior to presenting them, little is known about the effect of how the gift is wrapped on recipients’ expectations and attitudes toward the gift inside. We propose that when recipients open a gift from a friend, they like it less when the giver has wrapped it neatly as opposed to sloppily and we draw on expectation disconfirmation theory to explain the effect. Specifically, recipients set higher (lower) expectations for neatly (sloppily)‐wrapped gifts, making it harder (easier) for the gifts to meet these expectations, resulting in contrast effects that lead to less (more) positive attitudes toward the gifts once unwrapped. However, when the gift‐giver is an acquaintance, there is ambiguity in the relationship status and wrapping neatness serves as a cue about the relationship rather than the gift itself. This leads to assimilation effects where the recipient likes the gift more when neatly wrapped. We assess these effects across three studies and find that they hold for desirable, neutral, and undesirable gifts, as well as with both hypothetical and real gifts.