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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015650834

Does accrual accounting make municipalities spend less?

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

Persistent link: https://www.econbiz.de, 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://www.econbiz.de, 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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015590824

The politics of public goods provision under asymmetric decentralization

Lago, Ignacio; Blais, André - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015604257

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

Iormbagah, Jacob - 2026

Persistent link: https://www.econbiz.de, 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://www.econbiz.de, 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://www.econbiz.de, 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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015632215

Show 3 more versions 3

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

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654943

Show one more version 1

Human trust in AI: Evidence from experimental economics

Irlenbusch, Bernd - 2026

Book / Working Paper

Elevating Developers’ Accountability Awareness in AI Systems Development

Schmidt, Jan-Hendrik; Bartsch, Sebastian Clemens; Adam, … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015410165

Transparency, governance, and public service management: Challenges of citizen participation in Ecatepec de Morelos

Torres-Sandoval, Alan Jesús; Tavera-Cortés, María Elena - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015424701

The role of reputation and regulation in shaping non-financial information reporting

Grueso-Gala, Melanie; Camisón-Haba, Sergio - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015424730

International Cooperation on Migration Between the EU and Third Countries: Governing EU Borders in Invisible Spaces

Leboeuf, Luc - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015472333

Happy citizens trust their rulers

Zhang, Youxing; Howley, Peter; Hetschko, Clemens - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015508422

Regional Autonomy and Development: Evidence from Madhya Pradesh – Chhattisgarh Split in India

Jha, Priyaranjan; Talathi, Karan - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015562652

The Present and Future of Accountability for AI Systems: A Bibliometric Analysis

Bartsch, Sebastian Clemens; Nguyen, Long Hoang; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015605221

The effects of accountability on favoritism in subjective performance evaluations: An eye-tracking study

Bauch, Kai A.; Weißenberger, Barbara E. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015618659

The Extractive Industries Transparency Initiative (EITI) : exploring global extractive firms' interpretation of EITI initiatives in Ghana's mining sector amidst institutional complexity

Dashwood, Hevina S.; Idemudia, Uwafiokun; Puplampu, … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015546862

Lessons from South Korea : e-filing systems for public integrity in Latin America and the Caribbean

Ko, Kilkon; Jeon, So Hee; Kang, Minsung; Lee, Minah - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654381

Ready, willing, and able? : bureaucratic capacity, slack resources and political control

Elston, Thomas; Zhang, Yuxi - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015207081

Making sense of climate change in central government annual reports and accounts : a comparative case study between the United Kingdom and Norway

Edgar, Victoria C.; Stewart, Elaine - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015372880

Trio of human, old and new copilots : collaborative accountability of human, manuals standards, and artificial intelligence (AI)

Lee, Junesoo; Kong, Duk-Jo; Lee, Taejun - 2025

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333087

Elevating developers' accountability awareness in AI systems development : the role of process and outcome accountability arguments

Schmidt, Jan-Hendrik; Bartsch, Sebastian; Adam, Martin; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333510

The role of public auditing in delegated governance

Leixnering, Stephan; Höllerer, Markus A.; Polzer, Tobias; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333603

ESG and impact litigation : identifying and governing the causes through strategic accountability patterns

Andreoli, Chiara; Cremasco, Chiara; Falivena, Camilla; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015197703

A missing link? : The role of international organizations in climate-related planned relocation

Harrington-Abrams, Rachel; Bower, Erica - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015327334

The role of military directors in holding the CEO accountable for poor firm performance

Pavićević, Stevo; Keil, Thomas - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015386921

When petroleum revenue transparency policy meets citizen engagement reality : survey evidence from Indonesia

Brunnschweiler, Christa N.; Lujala, Päivi; Putri, Primi; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015417589

Show one more version 1

When petroleum revenue transparency policy meets citizen engagement reality : survey evidence from Indonesia

Brunnschweiler, Christa N.; Lujala, Päivi; Putri, Primi; … - 2024

Book / Working Paper

Licence to operate : the institutionalisation of Australian company annual reports, 1910-2018

Wright, Claire - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015421273

The role of accounting and accountability in the professionalization of grassroots voluntary sports organizations

Melnick, Linda; Baker, Ron; O'Reilly, Norm; Paras, Caroline - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015423617

The spectacularization of NGOs accountability in disaster situations : evidence from the 2015 Nepal's earthquakes

Adhikari, Pawan; Upadhaya, Bedanand; Dhakal Adhikari, … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015463406

Half a century of public sector accounting research through bibliometric analysis : looking back to move forward

Sicilia, Mariafrancesca; Steccolini, Ileana; Mauro, … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015463411

The rise of for-profit higher education : a general equilibrium analysis

Domnisoru, Ciprian; Schiopu, Ioana - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015463793

Risk culture & culture risk : not a play on words

Cocozza, Rosa; Metelli, Fernando - 2025

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015467898

The right to benefit : using videos to encourage citizen involvement in resource revenue management

Brunnschweiler, Christa N.; Kurniawan, Nanang Indra; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015470684

Low-stakes accountability and public service turnarounds

Elston, Thomas; Wang, Han - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015453797

Integrated measurement of accountability in a circular economy and its main determinants in waste companies

Kuba-Khoury, Víctor; Scarpellini, Sabina; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015455290

The role of reputation and regulation in shaping non-financial information reporting

Grueso-Gala, Melanie; Camisón-Haba, Sergio - 2025

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015406624