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.

翻译：本文对近期关于ChatGPT及相关大语言模型（LLMs）在会计与金融领域的出版物与工作论文进行了系统性梳理。旨在厘清这两个领域的研究现状，并识别未来探索的潜在研究方向。我们从现有研究中归纳出三个共同主题：第一类研究聚焦于ChatGPT与LLMs在会计及金融各细分领域的应用实践；第二类研究将ChatGPT与LLMs作为新型研究工具，利用其分类、摘要生成及文本生成等能力开展研究；第三类研究探讨LLMs的采用对会计与金融从业人员、各类组织及行业部门的影响。尽管现有研究提供了有价值的见解，但仍有许多重要问题尚未得到充分解答。本文提出了进一步探索的研究路径，并为寻求使用ChatGPT及相关LLMs作为研究工具的学者提供了技术性指导。