{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,9,22]],"date-time":"2026-09-22T16:31:04Z","timestamp":1790094664999,"version":"4.0.1"},"reference-count":57,"publisher":"Wiley","issue":"3","license":[{"start":{"date-parts":[[2026,4,16]],"date-time":"2026-04-16T00:00:00Z","timestamp":1776297600000},"content-version":"vor","delay-in-days":0,"URL":"http:\/\/creativecommons.org\/licenses\/by\/4.0\/"},{"start":{"date-parts":[[2026,4,16]],"date-time":"2026-04-16T00:00:00Z","timestamp":1776297600000},"content-version":"tdm","delay-in-days":0,"URL":"http:\/\/doi.wiley.com\/10.1002\/tdm_license_1.1"}],"content-domain":{"domain":["onlinelibrary.wiley.com"],"crossmark-restriction":true},"short-container-title":["J of Accounting Research"],"published-print":{"date-parts":[[2026,6]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n                  <jats:p>This paper provides early evidence on the integration and impact of generative artificial intelligence (GenAI) in accounting at the accountant and task levels. Using survey data from 277 professional accountants, we document substantial heterogeneity in adoption patterns, perceived benefits, and concerns about GenAI. Using proprietary field data from an AI\u2010enabled accounting platform serving 79 small\u2010 and medium\u2010sized enterprises, we analyze over 200,000 transaction\u2010level records. We document that GenAI adoption is associated with significant productivity gains and systematic reallocation of effort away from routine data entry toward business communication and quality assurance tasks. GenAI use is also associated with improvements to financial reporting quality, evidenced by more granular ledgers and faster month\u2010end closing. Examining human\u2013AI interaction, we find that accountants selectively intervene when AI confidence scores are low, consistent with complementarity between professional expertise and AI.\u00a0A framed field experiment further shows that while AI assistance improves classification accuracy on average, reliance on non\u2010consensus AI recommendations can increase the risk of error. Overall, our findings highlight both the promise and the risks of GenAI in accounting and suggest that, in practice, AI is most effective as a tool that augments\u2014rather than replaces\u2014professional judgment.<\/jats:p>","DOI":"10.1111\/1475-679x.70052","type":"journal-article","created":{"date-parts":[[2026,4,16]],"date-time":"2026-04-16T16:04:23Z","timestamp":1776355463000},"page":"1333-1373","update-policy":"https:\/\/doi.org\/10.1002\/crossmark_policy","source":"Crossref","is-referenced-by-count":18,"title":["Human + AI in Accounting: Early Evidence from the Field"],"prefix":"10.1111","volume":"64","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-3940-0071","authenticated-orcid":false,"given":"Jung Ho","family":"Choi","sequence":"first","affiliation":[{"name":"Graduate School of Business Stanford University"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-0571-6115","authenticated-orcid":false,"given":"Chloe L.","family":"Xie","sequence":"additional","affiliation":[{"name":"Sloan School of Management Massachusetts Institute of Technology"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"311","published-online":{"date-parts":[[2026,4,16]]},"reference":[{"key":"e_1_2_7_2_1","first-page":"1043","volume-title":"Handbook of Labor Economics","author":"Acemoglu D.","year":"2011"},{"key":"e_1_2_7_3_1","doi-asserted-by":"publisher","DOI":"10.1086\/718327"},{"key":"e_1_2_7_4_1","doi-asserted-by":"publisher","DOI":"10.1257\/jep.33.2.3"},{"key":"e_1_2_7_5_1","doi-asserted-by":"publisher","DOI":"10.3390\/electronics13132621"},{"key":"e_1_2_7_6_1","doi-asserted-by":"publisher","DOI":"10.1007\/s11142-024-09822-y"},{"key":"e_1_2_7_7_1","doi-asserted-by":"publisher","DOI":"10.1257\/pandp.20201034"},{"key":"e_1_2_7_8_1","doi-asserted-by":"publisher","DOI":"10.1162\/003355398555874"},{"key":"e_1_2_7_9_1","doi-asserted-by":"publisher","DOI":"10.1162\/003355303322552801"},{"key":"e_1_2_7_10_1","unstructured":"Bai Y.;A.Jones;K.Ndousse;A.Chen;N.Das Sarma; andJ.Kaplan. \u201cTraining a Helpful and Harmless Assistant with Reinforcement Learning from Human Feedback.\u201d arXiv preprint arXiv:2204.05862 2022."},{"key":"e_1_2_7_11_1","doi-asserted-by":"crossref","unstructured":"Barrios J. 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