Open Access Publications
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Open access publications by faculty, postdocs, and graduate students in the Department of Accounting and Management Information Systems.
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Item Bias of AI-generated content: an examination of news produced by large language models(Scientific Reports, 2024-03-04) Fang, Xiao; Che, Shangkun; Mao, Minjia; Zhang, Hongzhe; Zhao, Ming; Zhao, XiaohangLarge language models (LLMs) have the potential to transform our lives and work through the content they generate, known as AI-Generated Content (AIGC). To harness this transformation, we need to understand the limitations of LLMs. Here, we investigate the bias of AIGC produced by seven representative LLMs, including ChatGPT and LLaMA. We collect news articles from The New York Times and Reuters, both known for their dedication to provide unbiased news. We then apply each examined LLM to generate news content with headlines of these news articles as prompts, and evaluate the gender and racial biases of the AIGC produced by the LLM by comparing the AIGC and the original news articles. We further analyze the gender bias of each LLM under biased prompts by adding gender-biased messages to prompts constructed from these news headlines. Our study reveals that the AIGC produced by each examined LLM demonstrates substantial gender and racial biases. Moreover, the AIGC generated by each LLM exhibits notable discrimination against females and individuals of the Black race. Among the LLMs, the AIGC generated by ChatGPT demonstrates the lowest level of bias, and ChatGPT is the sole model capable of declining content generation when provided with biased prompts.Item Pro-environmental User Behavior in the Lifecycle of Consumer Electronics(AIS Transactions on Human-Computer Interaction, 2023-10-01) Li, Yaojie; Wang, Xuan; Javadi Khasraghi, Hanieh; Stafford, ThomasAcknowledging environmental sustainability as one of the most critical global challenges in our time, information systems (IS) scholars and practitioners have begun to address environmental problems by developing and implementing various green information systems. Besides pro-environmental IT artifacts, we argue that user-oriented green practices play a crucial role in ameliorating the adverse effects that result from making, using, and disposing electronic devices. To that end, we examine user intentions toward engaging in pro-environmental behaviors that can penetrate the electronic device lifecycle, which includes choosing, using, and disposing such devices. In particular, we adopt the extended theory of planned behavior as a lens and suggest ecological beliefs among users can determine their ecological attitude, subjective norms, and perceived behavioral control, which, in turn, can shape their pro- environmental behavior. Also, ecological knowledge appears to play an influential role in changing user intentions to perform pro-environmental practices. We also revisit relevant green IT and green IS literature while providing future research directions.Item Fraud Firms' Non-Implicated CFOs: An Investigation of Reputational Contagion and Subsequent Employment Outcomes(Contemporary Accounting Research, 2022-11-10) Condie, Eric R.; Convery, Amanda M.; Zehms, Karla M.We investigate labor market consequences for CFOs employed by fraud firms, focusing on reputational contagion for those who are not implicated. These individuals provide an opportunity to understand reputational contagion and the nuanced meaning of “guilt” because the labor market may suspect complicity or infer negligence regardless of whether that is truly the case. We compare these CFOs to a matched sample of non-fraud CFOs and track both turnover and subsequent employment positions. Non-implicated CFOs are more likely to experience turnover compared to non-fraud CFOs, driven in particular by the public revelation of fraud to the labor market. We further find that non-implicated CFOs are more likely to obtain comparable subsequent employment than non-fraud CFOs before the fraud is publicly revealed, but not after. In supplementary analyses, we find that turnover rates are highest for non-implicated CFOs who started their employment with the firm before the fraud began as compared to non-implicated CFOs who started their employment after the fraud began. These results highlight the labor market significance of the public revelation of fraud and imply that the labor market does not fully distinguish between fraud firm association and general firm performance when making executive hiring decisions.Item Motivational Tiered Assessment: A New Grading Approach for Motivating Information Systems Students(Communications of the Association for Information Systems, 2021-12-10) Serva, Mark; Convery, Amanda; Bullough, AmandaAcademia places significant weight on grades as a metric to assess how much students have learned (Beatty, 2004). As a form of assessment, however, grades alone do not provide room for feedback and further student development. This paper offers a new direction to information systems (IS) programs to improve student motivation and better assess student learning—motivational tiered assessment (MTA)—that we propose overcomes these concerns. A tiered approach to learning allows students to choose how much effort and commitment they want to apply and assesses students’ competence based on the performance outcome they choose to achieve by meeting a specific set of pre-determined specifications and expectations. We first explain how MTA works. We then delineate how the new system differs from the points-based grading system, which academia commonly uses. We conclude by presenting three class examples that illustrate how one can apply MTA across an IS curriculum.Item Does Susceptibility to the Numerosity Heuristic Impact Juror Assessments of Auditors' Liability?(Contemporary Accounting Research, 2021-07-19) Joe, Jennifer R.; Luippold, Benjamin L.; Sanderson, Kerri-AnnWe provide evidence that regulatory guidance aimed at improving audit efficiency and effectiveness—allowing auditor reliance on a multi-location client's competent and objective internal audit function (IAF)—can unintentionally increase auditors' litigation risk. Our research is important in demonstrating how client characteristics and juror cognitive processing, such as the number of client locations and jurors' susceptibility to the numerosity heuristic, factors beyond auditors' control, can exacerbate their litigation exposure. Consistent with theoretical predictions, we find that susceptibility to the numerosity heuristic contributes to jurors assessing an increased likelihood of misstatement on multi-location compared to single-location audits. Furthermore, these assessments of higher misstatement risk on multi-location audits lead jurors to perceive that auditor reliance on the client's IAF in multi-location audits is less appropriate (i.e., not normal). Accordingly, jurors judge that auditors are more negligent when they rely on the IAF during multi-location audits than when they do not, but IAF reliance does not impact auditor negligence on single-location audits. Our results suggest auditor reluctance to use a qualified IAF, despite client pressure and regulatory allowance, can provide potential benefits to firms in terms of reduced litigation exposure. Thus, we demonstrate the legal regime can undermine the objectives of regulators' guidance to enhance audit efficiency and corporate governance.