标题:

日期和时间: 

2025年3月14日（周五）
9:00-10:30

地点

Online ZOOM Meeting

主讲人:

Jung Ho Choi

斯坦福大学

This paper studies the usage of AI in financial reporting. We partner with a technology startup that provides AI tools to accountants. We combine field data from 74 companies with hundreds of thousands of transactions and survey data from 277 accountants in the US to understand how this growing technology is incorporated into accounting processes, especially in transaction analysis, at both the task and transaction level. We provide the following early evidence: 1) 38% of survey participants report having fully or partially integrated Generative AI into their workflows, including financial reporting tasks. 2) Generative AI usage is associated with a 66% increase in the number of clients supported in the same week, with accountants reallocating approximately 10% of their time from routine tasks to business communication and quality assurance. 3) AI adoption is associated with a 4-day reduction in the time required for monthly financial reporting. 4) Experienced accountants tend to use these tools more frequently but remain cautious about relying on them for complex tasks (e.g., accruals). 5) The LLM-powered AI software generates high-confidence scores for validated transactions, efficiently auto-categorizes accounts without specific rules, and integrates data from multiple sources using machine learning.

Keywords: Generative AI, Financial Reporting, Accountant, Technology Adoption, Large Language Model, Human + AI

JEL Classification: O33, M41, M54, C45

主讲人简介:

Jung Ho Choi于2017年在芝加哥大学Booth商学院完成了他的博士学位。2012年，他在哥伦比亚大学获得了统计学硕士学位。在2005年从高丽大学获得经济学学士学位后，他在韩国的普华永道担任了五年的财务顾问。他的研究兴趣包括会计的实际影响、劳动经济学、人事经济学、生产力和技术。

Jung Ho Choi研究信息摩擦和创新如何影响劳动力市场的过程和结果，以及这些因素如何相互作用。他以公司披露为主要研究背景，研究信息摩擦（特别是关于雇主的信息）如何在劳动力市场的过程和结果，以及这些因素如何相互作用。他以公司披露为主要研究背景，研究信息摩擦（特别是关于雇主的信息）如何在劳动力市场中产生以下三个不同的维度的相互作用： 1）公司披露（如会计欺诈）对公司决策产生影响，而公司决策进一步影响劳动力市场（如工资和职位流动性）；2）公司披露塑造了劳动力市场，因为员工作为重要的利益相关者，会消费公司披露（如收益公告）以进行决策（如求职）； 3）员工作为（信息）生产函数的一个投入，对公司披露产生影响。

此外，他还研究公司披露（如成本结构披露）如何对个人和总体生产力以及创新（如成本创新和生产力分散）产生影响。