Journal of Accountancy Podcasts

Danielle Supkis Cheek, CPA, vice president and head of Analytics & AI for Caseware, had an interesting way to continue her exploration of the ethics of using AI tools in accounting: She asked ChatGPT to give her an answer. The response helped in her assessment of such tools. She shared more about that result — and answered our questions — in this episode of the JofA podcast.  What you’ll learn from this episode: ·         What a well-known generative AI tool had to say about the risks of using large language models in accounting. ·         The surprising thing an early version of ChatGPT said about Supkis Cheek. ·         The top-of-mind AI ethics concerns for the accounting profession. ·         How the development of smaller-scale language models, with accounting specifics, can improve confidence in large language models. ·         An explanation of the MAYA principle as it relates to AI. ·         Thoughts on taking a “measured approach” when it comes to AI auditing.