- PricewaterhouseCoopers (PwC) is believed to have published several AI-generated reports between 2024 and 2026
- The reports included various AI hallucinations, fabricated citations, and fake footnotes, which were identified by the GPTZero AI detection tool
- PwC is one of the world’s largest accounting firms
Accountancy and auditing giant PricewaterhouseCoopers is alleged to have published at last four AI-generated or enhanced reports over the past three years.
An investigation by the GPTZero team found the reports – which make inaccurate and false claims – were published by PwC Middle East between 2024 and 2026, and were intended to act as thought leadership pieces.
Various indicators of AI-generated links and citations have been highlighted as a result of the discovery, and while PwC has responded, there is no direct indication how this happened or if action has been taken.
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Vibe citations
GPTZero may be better known as a software tool for discovering plagiarism and AI-generated content, but it also boasts an investigation team.
The work of Paul Esau, Om Ogale, and Alex Cui has highlighted several problems with the publications issued by PwC, uncovering “a pattern of irresponsible AI usage resulting in hallucinated (vibe) citations, fabricated claims, and incomprehensible drafting and formatting decisions.”
Vibe citations are hallucinated references to works that an AI-generated document cites as genuine. In some cases, specific pages may be cited, but usually the vibe citations refer to titles and authors.
They can be demonstrated as fake due to issues such as non-existence, incorrect authors, incorrect publication dates, erroneous URLs… or the citation may simply not exist, as in one case highlighted in the GPTZero report.
Not all inconsistencies are determined to be hallucinations, however, as not all meet the GPTZero team’s standard for identifying vibe coding. So, while some other references with issues may be genuine and simply poorly cited, others may still be fake, but impossible to define.
PwC’s account
The reports that PwC (and its competitors) are publishing are an attempt to position themselves as authorities on AI, and its responsible use. They seek to encourage organizations to avoid issues such as fabricated claims and vibe citations, but rather than provide advice, it has been a live demonstration in what not to do.
PwC responded to the GPTZero report by telling the Financial Times: “Consistent with our approach to responsible AI, we have quality control processes for research and content development we expect all our people to adhere to.”
Unfortunately, it seems that a better process of quality control and fact checking ahead of publishing was required for these reports, and perhaps others so far undetected.
Perhaps most concerning is the realization that PwC is not alone in this. In the past 12 months, GPTZero has documented similar issues with all the “big four” accountancy firms, with PwC joining Deloitte, EY, KPMG in this “vibes gallery” of fabricated and unchecked citations.
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