The attenuating effect of intelligent agents and agent autonomy on managers' ability to diffuse responsibility for and engage in earnings management
Peter C. Kipp, Mary B. Curtis, Ziyin Li
| Year of publication: |
2020
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|---|---|
| Authors: | Kipp, Peter C. ; Curtis, Mary B. ; Li, Ziyin |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 34.2020, 4, p. 143-164
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| Subject: | intelligent agents | earnings management | diffusion of responsibility | artificial intelligence | manager decision making | Bilanzpolitik | Accounting policy | Künstliche Intelligenz | Artificial intelligence | Agentenbasierte Modellierung | Agent-based modeling | Führungskräfte | Managers | Prinzipal-Agent-Theorie | Agency theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/HORIZONS-19-133 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012437343