Open Innovation (OI) models have been studied in many fields. However, the challenges and opportunities of a possible OI paradigm application in external auditing have been under-researched. Recent corporate scandals are currently triggering changes and improvements in the regulatory framework...

This study investigates the variables affecting the adoption of blockchain technology (BT) among small and medium-sized enterprises (SMEs) with the application of artificial intelligence (AI) via the mediating lens of risk-taking behavior. As an initial sample, 150 owners/top managers from 150...

Identifying the performance factors of organizations is of utmost importance for labor studies for both empirical and theoretical research. The present study investigates the essential intra- and extra-organizational factors in determining the performance of firms using the European Company...

With increased digitalization and e-government services, Artificial Intelligence (AI) gained momentum. This paper focuses on AI-governance in Child Social Care field, exploring how aspects of individual, family/community factors are embedded in organizational level, especially when dealing with...

As open innovation and Artificial Intelligence (AI) become more prevalent in financial institutions, early adoption of Chatbots will have a competitive advantage. However, ChatGPT is still less common in the financial sector than in other industries. This study attempts to understand bankers'...

The main aim is to investigate the impact of artificial intelligence (AI), Industry 4.0 readiness, and Technology Acceptance Model (TAM) variables on various aspects of accounting and auditing operations. To evaluate the associations between the variables, the research design employs a mediation...