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Course: ACCT 5310 – Financial Accounting Research & Procedures

Challenge

Modern accounting professionals must address complex issues efficiently. Traditional research methods are time-consuming, and new professionals are expected to leverage technologies such as artificial intelligence. Students must learn to use AI without relying on it uncritically or introducing errors into professional work.

How AI Was Used

Student “audit teams” researched complex accounting topics and prepared memos for an Audit Committee. AI tools (e.g., ChatGPT or Microsoft Copilot) were permitted for research assistance and initial drafting. Students were required to verify all information and citations, particularly because AI tools may hallucinate sources. Final memos and presentations were reviewed to ensure citation accuracy and technical correctness.

Impact

AI integration improved research efficiency, memo drafting, and presentation skills. Students learned to deliver timely, well-supported accounting recommendations while strengthening client communication abilities and professional judgment. 

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