How accountants can appropriately rely on AI

Journal of Accountancy Podcast

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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.

385 episoder

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