This paper provides a review of recent publications and working papers on ChatGPT and
related Large Language Models (LLMs) in accounting and finance. The aim is to understand …

ABSTRACT Generative Artificial Intelligence (AI), such as ChatGPT by OpenAI, has
revolutionized the business world, with benefits including improved accessibility, efficiency …

We show remote work led to large drops in lease revenues, occupancy, lease renewal rates,
and market rents in the commercial office sector. We revalue New York City office buildings …

ChatGPT frequently appears in the media, with many predicting significant disruptions,
especially in the fields of accounting and auditing. Yet research has demonstrated relatively …

Generative AI tools such as ChatGPT can fundamentally change the way investors process
information. We probe the economic usefulness of these tools in summarizing complex …

Despite the significant interest generated by the Generative AI model ChatGPT, there is still
a lack of understanding regarding its impact on marketing from the perspective of early …

We study the shifts in US firms' workforce composition and organization associated with the
use of AI technologies. To do so, we leverage a unique combination of worker resume and …

We explore the value of generative AI tools, such as ChatGPT, in helping investors uncover
dimensions of corporate risk. We develop and validate firm-level measures of risk exposure …

This paper studies how demand for labor reacts to financial technology (fintech) shocks
based on comprehensive databases of fintech patents and firm job postings in the US during …

We provide evidence that the development and adoption of Generative AI is driving a
significant technological shift for firms and for financial research. We review the literature on …