The increasing proliferation of artificial intelligence (AI) systems presents new challenges for the future of information systems (IS) development, especially in terms of holding stakeholders accountable for the development and impacts of AI systems. However, current governance tools and...

This study explores how corporate reputation and regulation influence the quantity and quality of non-financial information (NFI) disclosure. While internal drivers of NFI reporting are well-studied, external pressures remain underexplored. Analyzing Ibex35 firms (2015-2019) during Spain's...

This study explores how corporate reputation and regulation influence the quantity and quality of non-financial information (NFI) disclosure. While internal drivers of NFI reporting are well-studied, external pressures remain underexplored. Analyzing Ibex35 firms (2015-2019) during Spain's...

This study explores the perspectives of university students in South Africa on combating white-collar crime, extending beyond traditional whistleblowing approaches. Utilizing the Gioia methodology, this qualitative inquiry adopts an inductive approach to gather in-depth insights from...

Humans have developed and employed manuals to systematically organize, standardize, and transfer knowledge for decision-making in organizations. These manuals and standards have served as a "conventional copilot" for humans’ intellectual activities, taking the form of collected references or...

The purpose of this article is to suggest a primer for culture risk, aimed at outlining actionable and practical approaches distinguishing between 'risk culture' and 'culture risk'. The topic, originally addressed by the Financial Stability Board (FSB, 2014), has recently garnered renewed...

The article addresses the consequences of the externalisation of EU border policies on the legal and institutional dynamics that govern those policies. Drawing on the analysis of legal and policy documents and interviews, which were conducted with expert public servants among EU institutions and...

Using Chinese panel data, we examine whether citizen well-being impacts the formation of political trust, which is key to regime stability. Through a quasi-experimental method, we demonstrate how an improvement in subjective well-being directly leads to increased political trust. In a...

In this survey, we investigate the general mechanisms underlying the political economy of attention and review their empirical relevance, in particular for electoral accountability. The focus is on exogenous or stimulus-driven attention that political actors try to win or divert when pursuing...

This article provides a comparative analysis of the main parameters of the 2025 state budget with those of neighboring countries. It examines the structural and trend analysis of budget revenue sources and expenditures while also evaluating the expectations of consumers, businesses, and state...

Research Question- How does the IPSAS application affect Accountability and government effectiveness in Nigeria? Motivation- Inadequate disclosure of public account information has made a mess of public resources management regarding accountability and government effectiveness, necessitating...

Accountability refers to a relationship of responsibility, answerability, and enforceability between individuals and groups. In contrast to traditional institutions that rely on enforcement of accountability through traditional legal frameworks, blockchain systems rely on the "rule of code",...

Gender budgeting is a public financial management (PFM) tool, used to ensure accountability mechanisms. The analysis of "process" indicators of gender-responsive PFM (GRPFM) reveals that India has been successful in integrating a gender lens within the budget cycle, including in the financial...

Surprise and jubilation in the United Nation Security Council (UNSC): 2028 begins with a bang. The permanent members of the body declare that they will voluntarily renounce their right of veto in cases of mass atrocities. This self-limitation, achieved after a long struggle, would have been...

Axbard and Deng (2024) exploit the rollout of new pollution monitors in China in 2015 in 177 medium-size cities to study the effect of air-quality monitors on enforcement actions by local governments and air quality. In their main difference-in-difference analysis, they identify the change in...

The paper discusses digitising the leading information flows in control activities. The focus is on applying technology and its integration in implementing forms of control. The aim is to argue for practical approaches to minimise information risk in pre-ongoing and post-control to ensure the...

The governance of natural resource wealth is a key factor in promoting strong institutions and economic development in resource-rich countries. In this paper, we explore how individuals' engagement in local natural resource revenue (NRR) management can be enhanced and encouraged. We focus on...

Research Summary: Why do some boards of directors dismiss the CEO when a firm performs poorly, while others do not? We argue that military directors—outside directors with military backgrounds—on the board increase the likelihood of CEO dismissal under low‐performance conditions. Military...

In an era of test-based accountability, school inspections can offer a more nuanced understanding of why schools fail. Yet, we have limited knowledge of how inspectors arrive at their decisions on school quality. Analyzing inspectors’ decision-making can reveal the underlying views regarding...

In recent years, there has been an increasing amount of research analyzing open government initiatives that enable access to the information held by public bodies, promoting accountability and the fight against corruption. As there are few studies on intermediate governments to date, this...