LLMs in Accounting.

Beever and Struthers’ Generative AI Programme (GAP)

AI and Professional Judgement in Accounting

The rise of Generative AI and Large Language Models (LLMs) is transforming the accounting profession. While these technologies promise efficiency and enhanced insights, they also challenge the very foundations of professional judgment.

Our research explores how AI influences decision-making in accounting, from auditing and financial reporting to ethics and corporate governance. By examining real-world case studies, we aim to separate the AI hype from reality, providing practical insights for accountants navigating this evolving landscape.

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