标题： 会计与金融领域ChatGPT研究的范围综述 显示英文标题

标题： A Scoping Review of ChatGPT Research in Accounting and Finance

摘要： 本文综述了近期关于ChatGPT及相关大型语言模型（LLMs）在会计和金融领域的出版物和工作论文。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机会。我们从这些早期研究中识别出三个共同主题。第一个主题关注ChatGPT和LLMs在会计和金融各个领域的应用。第二个主题通过利用其分类、摘要和文本生成等能力，将ChatGPT和LLMs作为新的研究工具。第三个主题研究LLM采用对会计和金融专业人员以及各种组织和行业的影响。尽管这些早期研究提供了有价值的见解，但许多重要的问题仍未得到解答或仅部分解决。我们提出了进一步探索的途径，并为寻求将ChatGPT及相关LLMs作为研究工具的研究者提供了技术指导。 显示英文摘要

摘要： 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.