1 Introduction Artificial intelligence (AI) broadly includes the use of computerized systems to automate both routine and, increasingly, non-routine tasks. In a short time, AI has impacted almost every aspect of society, including accounting and financial markets. Generative AI is a subset of AI that can generate original content such as text, software code, audio, and video, “unlocking new possibilities for financial analysis and decision-making” (Krause [2023]).
