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 the current state of research in these two areas and identify potential research opportunities for future inquiry. We identify three common themes from these earlier studies. The first theme focuses on applications of ChatGPT and LLMs in various fields of accounting and finance. The second theme utilizes ChatGPT and LLMs as a new research tool by leveraging their capabilities such as classification, summarization, and text generation. The third theme investigates implications of LLM adoption for accounting and finance professionals, as well as for various organizations and sectors. While these earlier studies provide valuable insights, they leave many important questions unanswered or partially addressed. We propose venues for further exploration and provide technical guidance for researchers seeking to employ ChatGPT and related LLMs as a tool for their research.

中文翻译：

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会计和金融领域 ChatGPT 研究的范围综述


本文回顾了会计和金融领域关于 ChatGPT 和相关大型语言模型 （LLMs。目的是了解这两个领域的研究现状，并确定未来研究的潜在研究机会。我们从这些早期研究中确定了三个共同主题。第一个主题侧重于 ChatGPT 和 LLMs 在会计和金融各个领域的应用。第二个主题利用 ChatGPT 和 LLMs 作为新的研究工具，利用它们进行分类、总结和文本生成等功能。第三个主题探讨了采用 LLM 对会计和财务专业人士以及各种组织和部门的影响。虽然这些早期研究提供了有价值的见解，但它们仍未回答或部分解决了许多重要问题。我们提出了进一步探索的场所，并为寻求使用 ChatGPT 和相关 LLMs。