How should researchers apply and restrict artificial intelligence (AI) in research? In the December 2025 revision of their editorial entitled "The Use of AI in Academic Research", Gordon Graham and Jennifer Tucker share experiences as accounting journal editors in dealing with this question. They review the meaning and capabilities of AI. They address the extent to which AI can perform the tasks involved in production of academic research, including pros, cons and unintended consequences. Based on their experiences, they conclude that:
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