London Daily

Focus on the big picture.
Friday, Sep 12, 2025

Students Beat ChatGPT At This Exam, Score 76%, Compared To Chatbot's 47%

Students Beat ChatGPT At This Exam, Score 76%, Compared To Chatbot's 47%

Despite this, they said that ChatGPT's performance was "impressive" and that it was a "game changer that will change the way everyone teaches and learns - for the better."
Researchers found students to have fared better at accounting exams than ChatGPT, OpenAI's chatbot product.

Despite this, they said that ChatGPT's performance was "impressive" and that it was a "game changer that will change the way everyone teaches and learns - for the better."

The researchers from Brigham Young University (BYU), US, and 186 other universities wanted to know how OpenAI's technology would fare on accounting exams. They have published their findings in the journal Issues in Accounting Education.

In the researchers' accounting exam, students scored an overall average of 76.7 per cent, compared to ChatGPT's score of 47.4 per cent.

While in 11.3 per cent of the questions, ChatGPT was found to score higher than the student average, doing particularly well on accounting information systems (AIS) and auditing, the AI bot was found to perform worse on tax, financial, and managerial assessments. Researchers think this could possibly be because ChatGPT struggled with the mathematical processes required for the latter type.

The AI bot, which uses machine learning to generate natural language text, was further found to do better on true/false questions (68.7 per cent correct) and multiple-choice questions (59.5 per cent), but struggled with short-answer questions (between 28.7 and 39.1 per cent).

In general, the researchers said that higher-order questions were harder for ChatGPT to answer. In fact, sometimes ChatGPT was found to provide authoritative written descriptions for incorrect answers, or answer the same question different ways.

They also found that ChatGPT often provided explanations for its answers, even if they were incorrect. Other times, it went on to select the wrong multiple-choice answer, despite providing accurate descriptions.

Researchers importantly noted that ChatGPT sometimes made up facts. For example, when providing a reference, it generated a real-looking reference that was completely fabricated. The work and sometimes the authors did not even exist.

The bot was seen to also make nonsensical mathematical errors such as adding two numbers in a subtraction problem, or dividing numbers incorrectly.

Wanting to add to the intense ongoing debate about how how models like ChatGPT should factor into education, lead study author David Wood, a BYU professor of accounting, decided to recruit as many professors as possible to see how the AI fared against actual university accounting students.

His co-author recruiting pitch on social media exploded: 327 co-authors from 186 educational institutions in 14 countries participated in the research, contributing 25,181 classroom accounting exam questions.

They also recruited undergraduate BYU students to feed another 2,268 textbook test bank questions to ChatGPT. The questions covered AIS, auditing, financial accounting, managerial accounting and tax, and varied in difficulty and type (true/false, multiple choice, short answer).
Newsletter

Related Articles

0:00
0:00
Close
German police raid AfD lawmaker’s offices in inquiry over Chinese payments
Turkish authorities seize leading broadcaster amid fraud and tax investigation
Volkswagen launches aggressive strategy to fend off Chinese challenge in Europe’s EV market
ChatGPT CEO signals policy to alert authorities over suicidal youth after teen’s death
The British legal mafia hit back: Banksy mural of judge beating protester is scrubbed from London court
Surpassing Musk: Larry Ellison becomes the richest man in the world
Embarrassment for Starmer: He fired the ambassador photographed on Epstein’s 'pedophile island'
Manhunt after 'skilled sniper' shot Charlie Kirk. Footage: Suspect running on rooftop during panic
Effective Protest Results: Nepal’s Prime Minister Resigns as Youth-Led Unrest Shakes the Nation
Qatari prime minister says Netanyahu ‘killed any hope’ for Israeli hostages
King Charles and Prince Harry Share First In-Person Moment in 19 Months
Starmer Establishes Economic ‘Budget Board’ to Centralise Policy and Rebuild Business Trust
France Erupts in Mass ‘Block Everything’ Protests on New PM’s First Day
Poland Shoots Down Russian Drones in Airspace Violation During Ukraine Attack
Brazilian police say ex-President Bolsonaro had planned to flee to Argentina seeking asylum
Trinidad Leader Applauds U.S. Naval Strike and Advocates Forceful Action Against Traffickers
Kim Jong Un Oversees Final Test of New High-Thrust Solid-Fuel Rocket Engine
Apple Introduces Ultra-Thin iPhone Air, Enhanced 17 Series and New Health-Focused Wearables
Macron Appoints Sébastien Lecornu as Prime Minister Amid Budget Crisis and Political Turmoil
Supreme Court temporarily allows Trump to pause billions in foreign aid
Charlie Sheen says his father, Martin Sheen, turned him in to the police: 'The greatest betrayal possible'
Vatican hosts first Catholic LGBTQ pilgrimage
Apple Unveils iPhone 17 Series, iPhone Air, Apple Watch 11 and More at 'Awe Dropping' Event
Pig Heads Left Outside Multiple Paris Mosques in Outrage-Inducing Acts
Nvidia’s ‘Wow’ Factor Is Fading. The AI chip giant used to beat Wall Street expectations for earnings by a substantial margin. That trajectory is coming down to earth.
France joins Eurozone’s ‘periphery’ as turmoil deepens, say investors
On the Anniversary of Queen Elizabeth’s Death: Prince Harry Returns to Britain
France Faces New Political Crisis, again, as Prime Minister Bayrou Pushed Out
Murdoch Family Finalises $3.3 Billion Succession Pact, Ensuring Eldest Son’s Leadership
Big Oil Slashes Jobs and Investments Amid Prolonged Low Crude Prices
Court Staff Cover Up Banksy Image of Judge Beating a Protester
Social Media Access Curtailed in Turkey After CHP Calls for Rallies Following Police Blockade of Istanbul Headquarters
Nayib Bukele Points Out Belgian Hypocrisy as Brussels Considers Sending Army into the Streets
Elon Musk Poised to Become First Trillionaire Under Ambitious Tesla Pay Plan
France, at an Impasse, Heads Toward Another Government Collapse
Burning the Minister’s House Helped Protesters to Win Justice: Prabowo Fires Finance Minister in Wake of Indonesia Protests
Brazil Braces for Fallout from Bolsonaro Trial by corrupted judge
The Country That Got Too Rich? Public Spending Dominates Norway Election
Nearly 40 Years Later: Nike Changes the Legendary Slogan Just Do It
Generations Born After 1939 Unlikely to Reach Age One Hundred, New Study Finds
End to a four-year manhunt in New Zealand: the father who abducted his children to the forests was killed, the three siblings were found
Germany Suspends Debt Rules, Funnels €500 Billion Toward Military and Proxy War Strategy
EU Prepares for War
BMW Eyes Growth in China with New All‑Electric Neue Klasse Lineup
Trump Threatens Retaliatory Tariffs After EU Imposes €2.95 Billion Fine on Google
Tesla Board Proposes Unprecedented One-Trillion-Dollar Performance Package for Elon Musk
US Justice Department Launches Criminal Mortgage-Fraud Probe into Federal Reserve Governor Lisa Cook
Escalating Drug Trafficking and Violence in Latin America: A Growing Crisis
US and Taiwanese Defence Officials Held Secret Talks in Alaska
Report: Secret SEAL Team 6 Mission in North Korea Ordered by Trump in 2019 Ended in Failure
×