We examine the trade-off between functionality and data privacy inherent in many AI products by conducting a randomized survey experiment with 1,734 participants from the US and several European countries. Participants' willingness to adopt a hypothetical, AI-enhanced app is measured under three...

This study aims to provide insights to support organizations in building effective strategies for adopting Artificial Intelligence (AI) and improving project management processes. It focuses on open innovation projects. It employs a comprehensive and systematic literature review (SLR). A total...

The adoption of Artificial intelligence (AI) technology in the workplace is becoming more common, with several research highlighting both its positive and adverse influence on employee productivity (EP) and organizational performance (OP). Furthermore, there is a scarcity of research focused on...

Artificial intelligence (AI) is crucial in achieving the carbon peak and neutrality goals and mitigating climate change. Although previous studies have explored cross-sectional differences in corporate carbon emissions, temporal heterogeneities in firm lifecycles have been overlooked. Therefore,...

This study explores how French firms use artificial intelligence, leveraging a uniquely detailed and representative dataset with information on the use of specific AI technologies and how AI systems are deployed across different business functions within firms, in 2020 and 2022. The use of AI is...

From an Internal Audit perspective, the integration of Artificial Intelligence (AI) into credit risk modelling through Machine Learning (ML) algorithms presents significant challenges due to the complexity and multidimensional nature of these models. While AI enhances predictive performance and...

We combine modern methods from Speech Emotion Recognition and Natural Language Processing with high-frequency financial data to precisely analyze how the vocal emo- tions and language of ECB President Mario Draghi affect the yields and yield spreads of major euro area economies. This novel...

Digital transformation in banking has significantly improved efficiency, including in the critical Letter of Credit (LC) examination area. Despite these advancements, LC examination remains complex, labor-intensive, and error-prone, leading to operational risks and inefficiencies. Integrating...

Accounting fraud poses significant financial and reputational risks for organizations. Traditional detection methods - such as manual audits and red-flag indicators - struggle to keep pace with the growing volume and complexity of financial data. In contrast, artificial intelligence...

Recent developments in artificial intelligence raise fundamental questions about the future of academic accounting research. Using insights from institutional theory, existing institutional structures, and interviews with senior editors and PhD program chairs, we examine how AI advancements may...

I use administrative data on artificial intelligence (AI) software created in Brazil to study its effects on the labor market. Owing to a unique copyright system, Brazilian firms have registered their software with the government since the 1980s, creating a detailed record of nearly all...

This article offers a comprehensive review of Artificial Intelligence's (AI) effects on global labour markets, with a particular focus on developing economies. Drawing on an extensive body of evidence, it demonstrates that AI's disruptive potential diverges markedly from earlier waves of...

Background: This research aims to comprehensively evaluate the influence of firm capabilities, resources, and Artificial Intelligence (AI) on supply chain financing within the Jordanian context. It also analyzes the mediating role of blockchain technology and trust in these relationships....

Context: The importance of the involved stakeholders and their networks in vocational education and training (VET) focussing on international transfer and cooperation is highlighted in various empirical studies. A systematic empirical survey of these by means of social network analysis, however,...

This paper investigates the role of regional specialization in ICT in fostering AI patenting performance and inter-regional spatial spillovers across China’s provincial-level regions. Using panel fixed effects estimators, a Spatial Autoregressive Regression model and by adapting the...

We document the extent to which workers in AI-exposed occupations can successfully retrain for AI-intensive work. We assemble a new workforce development dataset spanning over 1.6 million job training participation spells from all U.S. Workforce Investment and Opportunity Act programs from...

Competition in critical technologies is attracting increasing attention not only because of the foundational nature of these technologies for other types of innovation, but also because of their role in the United States national security strategy. In this paper, we look into which entities in...

The adoption of artificial intelligence by enterprises in the EU countries increased significantly between 2021 and 2024, but the recorded values were uneven and very small. This study analyzed the main characteristics of the artificial intelligence adoption process, its dynamics and patterns...

The paper investigates the drivers and barriers that encourage or hinder the adoption of artificial intelligence (AI) technologies within Romanian SMEs. By using the Technology-Organisation-Environment (TOE) framework, we examined the role of several factors from each TOE dimension in predicting...

The paper assesses the geographical distribution at NUTS2-level of European Union-funded investments related to artificial intelligence (AI) during the programming period 2014-2020. It also examines the relationship between this specialization pattern and regional characteristics using a spatial...

News outlets compete for engagement rather than reader satisfaction, leading to persistent mismatches between consumer demand and the supply of news. We test whether offering people the opportunity to customize the news can address this mismatch by unbundling presentation from coverage. In our...