Search Results - subject_exact:"Accountability"

Auditing Artificial Intelligence-Driven Financial Systems: Accountability, Transparency, and Auditor Liability in Algorithm-Based Decision Making

Mdhlalose, Dickson - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015650834

Does accrual accounting make municipalities spend less?

Caiazza, Stefano; Fiordelisi, Franco; De Simone, Elina; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015592850

Performance management in a collaborative context : the conundrum of hard accountability and sector partnership

Macris, Luke I.; Sam, Michael P.; Jackson, Steven J. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015590742

Digital platforms and hybridized social sector accountability : a critical discourse analysis of promotional material

Ahearn, Elizabeth-Rose; Mai, Catherine; Marston, Greg - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015590824

The politics of public goods provision under asymmetric decentralization

Lago, Ignacio; Blais, André - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015604257

Variations in accountability systems of informal taxation across regions in Kaduna State, Nigeria

Iormbagah, Jacob - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015605920

Innovating fiscal transparency through open government partnerships : a comparative study of local governments in Australia and Germany

Coghill, Ken; Buchholz, Gabriele; Waheduzzaman, Wahed - 2026

Fiscal transparency is a core pillar of open government, yet its implementation at the local level remains uneven. This study investigates how the Open Government Partnership (OGP) contributes to fiscal transparency as a form of public sector innovation through a comparative analysis of local...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015628671

Integrated reporting quality, tax avoidance, and sustainable development : evidence from South Africa

Abdel-Fattah, Sarah Yasser; Montenegro, Tânia Menezes - 2026

This study examines the association between Integrated Reporting (IR) quality and tax avoidance among South African listed firms from 2012 to 2021, and whether this relationship differs across the highest and lowest levels of IR quality. The extent to which the adoption of a Combined Assurance...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015653732

Fact-checking politicians

Mattozzi, Andrea; Nocito, Samuel; Sobbrio, Francesco - 2026

We study how politicians respond to the fact-checking of their public statements. Our research design employs a difference-in-differences approach, complemented by a randomized field intervention conducted in collaboration with a leading fact-checking organization. We find that fact-checking...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015632215

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Fact-checking politicians

Mattozzi, Andrea; Nocito, Samuel; Sobbrio, Francesco - 2024

Book / Working Paper

Fact-checking politicians

Mattozzi, Andrea; Nocito, Samuel; Sobbrio, Francesco - 2022

Book / Working Paper

Fact-checking politicians

Mattozzi, Andrea; Nocito, Samuel; Sobbrio, Francesco - 2022

Book / Working Paper

New development: Redefining failure in English local government—Implications for research and practice

Dodd, Matt; French, Max; Wilson, Rob; King, Martin - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015893794

Accountability in collaborative settings: understanding inter-corporate sustainability initiatives

Sobkowiak, Madlen; Bebbington, Jan; Blasiak, Robert; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015793684

Luis Rubiales as a symptom of Spanish sport poor governance standards

García, Borja - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015889819

Human trust in AI : evidence from experimental economics

Irlenbusch, Bernd - 2026

Artificial intelligence increasingly shapes economic decisions, yet its value depends on whether humans rely on it appropriately. This survey selectively reviews experimental economic evidence (2020 - 2026) on trust in AI, with a focus on privacy, transparency, accountability, fairness, and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015654943

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Human trust in AI: Evidence from experimental economics

Irlenbusch, Bernd - 2026

Book / Working Paper

Precaution-taking information security behaviour : toward a more nuanced leader-member-exchange perspective in information security

Hiep Cong Pham; Minh Nhat Nguyen; Dang-Pham, Duy; … - 2026

Contrary to the conventional view that strong leader-member relationships naturally guarantee proactive cybersecurity efforts, this study uncovers a more intricate reality: caring leadership without tangible employee empowerment and accountability can stall precaution-taking information security...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015672101

Artificial intelligence adoption and ethical governance in Australian insurance : evidence from web-based content analysis

Morales Armijo, Matias A.; Zhang, Jinhui; Shi, Yanlin - 2026

The findings of this study indicate that although artificial intelligence (AI) is increasingly embedded in operational practices across the Australian insurance sector, explicit engagement with ethical AI principles remains limited. Based on an analysis of 156 AI-related web pages from...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016059151

Pandering to the future

Blumenthal, Benjamin - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016060937

Governing through division

Invernizzi, Giovanna M.; Trombetta, Federico - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016062340

Keystone accountabilities for nature recovery : constructing people-nature relations in the environmental sustainability strategies of Olympic sports

Cuckston, Thomas - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016062926

Governing through division

Invernizzi, Giovanna M.; Trombetta, Federico - 2026

We develop a model of partisan factions within an accountability framework. The incumbent leader can implement reforms but faces an internal faction that may undermine reform effectiveness through dissent. Unlike the faction, the leader's preferences align with those of the voter. Dissent...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668716

Is the grass really greener on the other side? Parliamentary oversight of the European Central Bank and the Fed

Akbik, Adina - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016074995

Strategic repoliticisation: inflation, blame, and the fracturing of democratic accountability in the United States

Wood, James D. G. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016075019

From Public to Transnational Administration: A System-Level Perspective on Accountability Beyond State Borders

Papadopoulos, Yannis - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016075949

Accountability and AI: Redundancy, Overlaps and Blind-Spots

Elliott, Marc T. J.; MacCarthaigh, Muiris - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016075950

Truth and Democratic Accountability: Considerations for the Public Sphere, Public Leadership and Performance Management

Koliba, Christopher - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016075951

Accounting for knowledge : a critical review of how management accounting shapes the governance of intellectual capital

Dias, Vânia; Quesado, Patrícia Rodrigues; Silva, Lurdes; … - 2026

This study critically investigates the scientific literature on the intersection of management accounting and intellectual capital using a bibliometric performance analysis and science-mapping approach. Drawing on a sample of 59 publications from the Scopus and Web of Science databases, the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016070329

Internal corporate social responsibility in hotel companies : ethical organizational design, accountability mechanisms, and responsible governance

Sánchez-González, Manuel Jesús; Robina-Ramírez, Rafael - 2026

This study examines how Corporate Social Responsibility (CSR) can contribute to the development of a responsible governance orientation in hotel companies located in inland tourism destinations through internal organizational capabilities. Unlike approaches focused primarily on the external...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016070858

Making a difference: good practice in climate change performance and compliance audits

2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016063048

Accountability for child Labour : navigating obstacles for a Fair Trade producer organisation's journey to Fair Trade certification

Semeen, Homaira; Islam, Muhammad Azizul - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016062814

Accountability and liability in AI-related financial regulatory sandboxes : a comparative legal analysis

Kálmán, János - 2026

Regulatory sandboxes have evolved from specialised FinTech tools into broader mechanisms of regulatory experimentation. As artificial intelligence (AI) applications become embedded in credit decisioning, payment-fraud detection, identity verification, crypto-asset compliance, customer-facing...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016064185

Reorienting critical accounting scholarship in the era of collapse

O'Leary, Susan - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016062929

Accountability for death(s) : Reconceptualising corporate responsibility through thanatoaccountability

Twyford, Erin; Cortese, Corinne; Funnell, Warwick - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016081939

Stigma Power, Race, and Public Accountability: An Exploration of the Hard Lockdown of Public Housing in Melbourne

Bobe, Belete Jember; Denedo, Mercy; Ejiogu, Amanze Rajesh; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016077025

Legislative oversight of EU agencies through hearings: police patrols versus fire alarms?

Leidorf-Tidå, Benjamin; Busuioc, Madalina - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016077817

A scoping review of sport organisations’ accountability

France, Adrian; Dickson, Geoff; McDonald-Kerr, Lachlan; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016077975

A thematic literature review on politicians’ use of financial and non-financial information: Insights and future directions

Jorge, Susana Margarida Faustino; Silva, Adriana; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016078079

New development: E-government, eco-innovation, and public policies—shaping transparency, accountability, and corruption control in the EU

Mohammed, Kamel Si - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016078090

Artificial intelligence in corporate boards : a dual-dimensional framework for integration across autonomy and structural levels

Ahdadou, Manal; Ahdadou, Ayoub; Aajly, Abdellah; … - 2026

This study examines the integration of artificial intelligence (AI) into corporate governance, with a specific focus on board-level decision-making. It critically evaluates five progressive stages of AI adoption-assisted, augmented, amplified, autonomous, and autopoietic-against the criteria of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016084184