... Classifications: M41; O31; C81. Editor’s note: Accepted by Diane J. Janvrin, under the Senior Editorship of Tawei Wang. data extraction information processing unstructured data large language model (LLM) ChatGPT PDF reports design science accounting information systems Accounting...

...; knowledge structure; accounting research; unstructured data; design science. I. INTRODUCTION A ccountants and auditors often evaluate complex facts and rules to make judgments and decisions. To examine these judgments experimentally, researchers ask participants to make accounting task decisions...

..., given that major differences as well as competing incentives are noted in the perspectives among issuers, auditors, and financial statement users ( Brown 1981 ). However, the sheer volume of individual comment letter responses and the intricate landscape of unstructured data contained within each unique...