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.

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Purpose The purpose of this paper is to review the literature regarding negative information’s impact on consumer behavior in the context of tourism services. In addition, this paper empirically examines the likely difference between first-time and repeat tourists in terms of their: resistance to negative information.Design/methodology/approach Using a sample of 539 visitors to Mount Yuelu, a popular tourist destination in China, this study explores the differences between first-time and repeat tourists regarding how destination social responsibility (DSR) and service quality (SQ) influence tourist resistance to negative information.Findings The effect of SQ on resistance to negative information is stronger for repeat tourists than for first-time tourists. In addition, the study identifies that DSR and SQ have a positive impact on tourists’ resistance to negative information. Finally, findings indicate that destination identification partially mediates the relationship between DSR, SQ and tourists’ response to negative information, respectively.Research limitations/implications The findings provide valuable theoretical and empirical insights into the driving factors that influence consumer resistance to negative information.Practical implications The paper brings together DSR, SQ and tourist-destination identification to better understand the impact that visitation frequency (first-time versus repeat tourists) has on how tourists resist negative information about a tourist destination.Social implications Negative information that is generated about a destination may cause the number of future tourism visits to decline. Findings of this paper provide insight as to the framework that can make tourists more resistant to said negative information.Originality/value This study contributes to the services marketing and tourism literature by investigating the degree to which DSR and SQ affect tourist resistance to negative information as mediated by tourist-destination identification and moderated by visiting frequency.

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The cryptocurrency market has become one of the fastest growing industries in the world, with a market capitalization exceeding $2 trillion. This rapid growth has caused strains on financial systems, as well as the Internal Revenue Service. With cryptocurrency technology developing faster by the week, a unified and simplified regulatory approach is the sensible roadmap for the Internal Revenue Service in its task to impose federal income tax. This paper proposes that by researching prior IRS guidance on unrelated issues and using preexisting precedent, specifically, Revenue Procedure 2019-18, the Internal Revenue Service can more simply impose federal income taxes on the ever-changing cryptocurrency space. JEL Classifications: K23; K29; K34.